Melissa looked through recent orders and found five that seemed representative of those re- ceived during the past year (see Exhibit 6-10). The orders all involved cartons containing mer- chandise costing about $500 to acquire from manufacturers to which the normal 22% markup had been realized. Orders requiring direct delivery had an additional 4% to 5% surcharge. Al- though each of these orders had been priced in the standard way for cost recovery and profit margins, Melissa wondered what profits Midwest Office Products had really earned on each of these orders. Using this capacity cost rate information, calculate the cost and profitability of the five orders