Advanced Products Corporation has supplied the following data from its activity-based costing system:

Overhead Costs
Wages and salaries	$	300,000
Other overhead costs		100,000
Total overhead costs	$	400,000

Activity Cost Pool	Activity Measure	Total Activity for the Year
Supporting direct labor	Number of direct labor-hours	20,000	DLHs
Order processing	Number of customer orders	400	orders
Customer support	Number of customers	200	customers
Other	This is an organization- sustaining activity	Not applicable

Distribution of Resource Consumption Across Activities
	Supporting Direct Labor		Order Processing		Customer Support		Other		Total
Wages and salaries	40	%	30	%	20	%	10	%	100	%
Other overhead costs	30	%	10	%	20	%	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		10	units
Direct labor-hours		2	DLHs per unit
Selling price	$	300	per unit
Direct materials	$	180	per unit
Direct labor	$	50	per unit

4. Calculate the customer margin for Shenzhen Enterprises.

Calculate the customer margin for Shenzhen Enterprises. Shenzhen Enterprises Customer Margin-ABC Analysis Sales Costs: Customer margin