3. OfficeMart has found an error in its data. The percentage of selling and administrative overhead attributable to processing orders should be changed to 30% from 45% and the percentage attributable to supporting customers should be changed to 40% from 25%. A 1 Chapter 5: Applying Excel B C D E 2 3 Data 4 Manufacturing overhead $ 500,000 5 Selling and administrative overhead $ 300,000 6 7 Assembling Units Processing Orders Supporting Customers Other 8 Manufacturing overhead 9 Selling and administrative overhead 10 Total activity 50% 35% 5% 10% 30% 40% 10% 20% 1,000 250 100 11 units orders customers 12 13 OfficeMart orders: 14 Customers 1 customer 15 Orders 13 orders 16 Number of filing cabinets ordered in total 80 units 17 Selling price $ 595 18 Direct materials $ 180 19 Direct labor $ 50 (a) Based on new number of orders in Requirement 2, what is the customer margin under activity-based costing when the data are corrected? (Enter a loss as a negative amount.) Customer margin under activity-based costing