2. Assume that the 2021 data will hold for 2022. Compute the cost per customer for residential and business customers for 2022 using the proposed system of cost allocation. In doing so, calculate the overhead allocation rate for each activity, and use these rates to assign costs to the two customer groups. (Round your intermediate calculations and final answers to 2 decimal places.) Activity Cost Pool Order processing Getting sales Activity Rate per order Sales follow-up Processing change orders Delivery ? Ordering and delivery costs applied Number of customers Cost per customer per sales call per follow-up per change order per delivery Residential Business

Kramer Office Supplies offers a number of different products to its customers. It currently allocates its ordering and delivery costs to its residential and business customer groups on the basis of order value. However, the company has recently decided to implement activity-based costing starting in 2022 to assign these costs to customers. Key data for 2021 are as follows: Activity Activity Activity Total Volume Activity Volume Cost Activity Activity Base Residential Sales (order value) Business Volume $ 3, 660, 000 $ 2,980, 000 $ 6, 640,000 Order processing 965 , 000 No. of orders 6,080 1, 820 7,900 Generating sales 760, 900 No. of sales calls 1, 540 4, 160 5,700 Sales follow-up 810,060 No. of follow-ups 100 390 490 Processing change orders 57 , 000 No. of change orders 192 208 480 Delivery 1, 320, 952 No. of deliveries 6, 010 3, 690 9,700 Total $ 3,912,952 Kramer has 2,010 residential customers and 510 business customers. Required: 1. Compute the cost per customer for residential and business customers for 2021, using the current system of cost allocation. (Do not round intermediate calculations. Round "Cost per customer" to 2 decimal places and the rest to the nearest whole dollar amount.) Residential Business Ordering and delivery costs applied Number of customers Cost per customer