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
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
	Direct Labor Support		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

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. (Round the "Direct labor support" to 2 decimal places.)

3.	Compute the overhead costs for the order from Shenzhen Enterprises, including customer support costs.
	ABC Cost Supporting direct labor Order processing

Customer Support

Total: