2. Assume that OfficeMart places orders more frequently, but everything else remains the same. On your worksheet increase the number of orders from 4 to 23. (Prior to completing this requirement, change all worksheet figures back to their original amounts.) B E 1 Chapter 7: Applying Excel 2 3 4 Data Manufacturing overhead Selling and administrative overhead $ 500,000 300,000 5 $ 6 7 Other Assembling Units 50% 10% Manufacturing overhead Selling and administrative overhead Total activity 8 Processing Orders 35% 45% 250 10% Supporting Customers 5% 25% 100 20% 9 1,000 10 units orders customers 11 12 OfficeMart orders: 13 Customers 1 customer 14 23 orders 15 80 units Orders Number of filing cabinets ordered in total Selling price Direct materials 16 595 17 180 $ $ 18 Direct labor 50 19 (a) What is the customer margin under activity-based costing when the number of orders increases to 23? (Enter a loss as a negative amount.) Customer margin under activity-based costing (b) What is the product margin under the traditional costing system when the number of orders increases to 23? (Enter a loss as a negative amount.) Product margin under the traditional costing system