Shifty Box company uses Activity Based Costing (ABC) system in their business. You can find some relevant information in the table below. Activity area Cost driver rate in 2019 Order processing $50 per order Line-item ordering $4 per line item Store deliveries $55 per store delivery Carton deliveries $2 per carton Shelf stocking $18 per stocking-hour Kathrine Murphy recently was employed as the financial controller of the company. She has been asked to prepare a profitability report for the senior management. She wishes to use ABC system to examine individual customer profitability within each distribution market. She focuses first on the single-store distribution market particularly in two customers (Box Smart, Seemless box). The following table relates to these customers in October 2019. Box Smart Seemless Box Total orders 14 11 Average line items per order 10 19 Total store deliveries 8 11 Average carton shipped per store delivery 23 21 Average hours of shelf stocking per store delivery 0.2 0.6 Average revenue per delivery $2500 $1900 Average cost of goods sold per delivery $2200 $1750 Required: Compute the Activity-Based costing and operating profit for each customer as of October 2019 (7 marks). Comment on your findings (4 marks).