After attending a seminar on measuring customer profitability, Mason Ford decided to examine Olson Optics' customers to determine if the company truly knew how profitable its customers were Olson Optics already uses an activity-based costing system to determine the product cost of its two products: RF30 and LF45. Each RF30 sells for $15.20 and requires $6.55 in direct materials and $3.50 in direct labor. Each LF45 sells for $50.29 and requires $14.78 in direct materials and $13.90 in direct labor. The following table provides cost and activity information for manufacturing overhead for the two products Number of Activities Manufacturing Activity Cost Pool Cost Driver Overhead Costs RF30 LF45 Total Packing Setup Assembly Finishing Cartons Setup hours Spot welds Machine hours $159,200 416,900 708,800 298,200 $1,583,100 500,300 295,700 796,000 10,500 27,400 37,900 121,400 233,000 354,400 24,900 74,500 99,400 Total manufacturing overhead costs Units produced 600,000 200,000 Based on what Ford learned at the seminar, he has gathered the following information about customer support activities Cost Driver Selling Driver Activity Cost Pool Order entry Customer support Sales calls Express shipping Costs Orders Support hours Sales calls Shipments Volume $178,500 35,700 5,200 1,700 7,200 150,800 212,500 144,000 $685,800 Total selling costs