Question 2 (9 points) Custom Products uses activity-based costing (ABC), and has identified the following cost pools and rates for the upcoming fiscal year Activity Cost Pool Activity Measure Activity Rate Order processing Number of orders $20 per order Design Design hours $17 per design hour Machine setups Number of setups $72 per setup Manufacturing support Direct labour hours $25 per direct labour hour A customer recently placed one order for two custom-designed products (three units of one design, and nine units of the other design). The order requires the following total material and labour Direct Material $95 Direct Labour 3 hours @ $15/hr This order also requires five design hours and one machine setup. Required: 1. Determine the total cost for the new customer order. (5 marks) 2. Describe a transaction driver Identify one activity cost pool from the list above that uses a transaction driver for its activity measure. (2 marks) 3. Classify each of the activities above as unit-level, batch-level, product-level, customer-level or organization-sustaining (2 marks)