Advanced Products Corporation has supplied the following data from its activity-based costing system Overhead Costs Wages and salaries Other overhead costs $ 400,000 300,000 Total overhead costs $700,000 Activity Cost Pool Supporting direct labor Order processing Customer support Other Total Activity 500 orders Not applicable Activity Measure Number of direct labor-hours Number of customer orders Number of customers This is an organization-sustaining activity 10,000 DLHs 100 customers Distribution of Resource Consumption Across Activities Direct Labor Order Customer Wages and salaries Other overhead costs Support Processing Support Other Total 100% 100% 20% 20% 20% 40% 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 70 units 0.5 DLH per unit $ 295 per units $ 274 per unit $ 22 per DLH Advanced Products Corporation has supplied the following data from its activity-based costing system Overhead Costs Wages and salaries Other overhead costs $ 400,000 300,000 Total overhead costs $700,000 Activity Cost Pool Supporting direct labor Order processing Customer support Other Total Activity 500 orders Not applicable Activity Measure Number of direct labor-hours Number of customer orders Number of customers This is an organization-sustaining activity 10,000 DLHs 100 customers Distribution of Resource Consumption Across Activities Direct Labor Order Customer Wages and salaries Other overhead costs Support Processing Support Other Total 100% 100% 20% 20% 20% 40% 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 70 units 0.5 DLH per unit $ 295 per units $ 274 per unit $ 22 per DLH