Advanced Products Corporation has supplied the following data from its activity-based costing system: Overhead Costs Wages and salaries Other overhead costs Total overhead costs $ 300,000 100,000 $400,000 Activity Cost Pool Activity Measure Supporting direct labor Order processing Number of direct labor-hours Number of customer orders Customer support Other Number of customers This is an organization- sustaining activity Total Activity for the Year 20,000 DLHS 400 orders 200 customers Not applicable Distribution of Resource Consumption Across Activities Wages and salaries Other overhead costs Supporting Direct Labor 401 30% Order Processing 30% Customer Support 201 Other Total 10% 100% 10 201 40% 100% During the year, Advanced Products completed one order for a new customer, Shenzhen Enterprises. This customer did not order any other products during the year. Data concerning that order follow Data Concerning the Shenzhen Enterprises Order Units ordered Direct labor-hours Selling price Direct materials Direct labor 10 units 2 DLs per unit $300 per unit $100 per unit $50 per unit Required: 1. Prepare a report showing the first-stage allocations of overhead costs to the activity cost pools 2. Compute the activity rates for the activity cost pools.