7 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: 0 oints 02:06:33 Activity Sales (order value) Order processing Generating sales Sales follow-up Processing change orders Delivery Total $ Ordering and delivery costs applied Number of customers Cost per customer Activity Cost 968,000 758,000 815,000 57,000 1,223,322 $ 3,821,322 Kramer has 2,100 residential customers and 510 business customers. $ Activity Base No. of orders No. of sales calls No. of follow-ups No. of change orders No. of deliveries 2,100 1,819.67 $ Business Activity Volume Residential Activity Volume Business $ 3,530,000 $3,010,000 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.) 4 Residential 510 7,492.78 5,960 2,080 99 198 5,900 2,140 3,820 391 202 3,600 Total Activity Volume $ 6,540,000 8,100 5,900 490 400 9,500

Kramer Office Supples offers a number of different products to its customers. It currently allocates its ordering and dellvery costs to its residential and business customer groups on the basis of order value. However, the company has recently decided to implement activily based costing starting in 2022 to assign these costs to customers. Key data for 2021 are as follows: Kramer has 2,100 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 intermediote colculations. Round "Cost per customer" to 2 decimal places and the rest to the nesrest whole dollor omount)