3 Cancico Communications has supplied the following data for use in its ABC system: Overhead Costs Wages and salaries Other overhead costs Total overhead costs $262,500 150,000 $412,500 Activity Cost Pool Direct labour support Order processing Customer support Other Activity Measure Number of direct labour-hours Number of orders Number of customers These costs are not allocated to products or customers Total Activity 7,500 DLHS 600 orders 120 customers Wages and salaries Other overhead costs Distribution of Resource Consumption across Activity Cost Pools Direct Labour Order Customer Support 20% 15% Processing 40% Support 30% Other Total 10% 100% 25% 25% 35% 100% During the year, Cancico Communications completed an order for special telephone equipment for a new customer, HurnTel. This customer did not order any other products during the year. Data concerning that order follow: Selling price Units ordered Direct materials Direct labour-hours Direct labour rate $ 220 per unit 115 units $195 per unit 0.6 DLH per unit $ 22 per DLH