model for the most recent iPhone as well as a deluxe model. Management has designed an ABC system with the following activity cost pools and activity rates for these models: Activity Cost Pool Supporting manufacturing Order processing Customer service Activity Rates $2 per direct labour-hour $17 per order $58 per customer Management would like an analysis of the profitability of a particular customer, Cell City, which has ordered the following products over the last 12 months: Number of cases Number of orders Direct labour-hours per case Selling price per case Direct materials cost per case Standard Model Deluxe Model 170 5 45 2 0.25 $ 37 0.40 $ 57 $ 14 $ 17 The company's direct labour rate is $18 per hour Required: Using the company's ABC system, compute the customer margin of Cell City.