"On Bored " has supplied the following data for use in its ABC system Overhead Costs Cost Wages and Salaries $262,500.00 Other Overhead Costs $150,000.00 Total Overhead Costs $412,500.00 Total Activity for Activity Cost Pool Activity Measure the Year Direct labour support Number ofDirect Labour Hours 7,500 DLH Order Processing Number of Orders 500 orders Customer Support Number ofCustomers 120 customers costs not allocated to products or Other customers N/A Distribution of Resource Consumption Across Activities Direct Labour Order Customer Support P rocessing Support Wages and Salaries 20.00% 40.00% 30.00% other Overhead Costs 15.00% 25.00% 25.00% During the year , On Bored completed the order for special telephone equipment for one of its customers , Procrastinet . This customer did not order any other products during the year. Data concerning the order was as follows: Data concerning Procrastinet's Order Units Ordered 115 units Direct Labour-Hours $.0.6 DLHs per unit Selling Price $220.00 per unit Direct M aterials $ 195.00 per unit Direct Labour Rate $22.00 per direct labour hour Using the above data , complete the following in regards to On Bored : 1. Prepare report showing first -stage allocations of overhead costs to the activity cost pools . - 9 marks 2. Compute the activity rates for the activity cost pools . - 3 marks 3. Prepare a report showing the overhead costs for the order from Procrastinet . - 2