“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

Activity Cost Pool	Activity Measure	Total Activity for the Year
Direct labour support	Num of Direct Labour Hours	7,500 DLH
Order Processing	Num of Orders	500 orders
Customer Support	Num of Customers	120 customers
Other	costs not allocated to products or customers	N/A

	Distribution of Resource Consumption Across Activities
	Direct Labour Support	Order Processing	Customer Support	Other	Total
Wages and Salaries	20.00%	40.00%	30.00%	10.00%	100.00%
Other Overhead Costs	15.00%	25.00%	25.00%	35.00%	100.00%

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 Materials	$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. 
2. Compute the activity rates for the activity cost pools. 
3. Prepare a report showing the overhead costs for the order from Procrastinet. 
4. Prepare a report showing the product margin for the order and the customer margin for Procrastinet. 

Make sure to show ALL work! A majority of the marks are based on the work, not the final answer. To receive full credit for each question, you must show your work and round your final answers to 2 decimal points correctly.