Assume a service company has implemented an activity$-$based costing system with five activities as shown below:

Activity Cost Pool $($Activity Measure$)$ Total Cost Total Activity

Customer deliveries $($Number of deliveries$)$ $ $400,0008,000$ deliveries

Manual order processing $($Number of manual orders$)$ $ $280,0005,000$ manual orders

Electronic order processing $($Number of electronic orders$)$ $ $150,00015,000$ electronic orders

Line item picking $($Number of line items picked$)$ $ $450,000375,000$ line items

Other organization$-$sustaining costs $($None$)$ $ $300,000$

The company serves numerous customers, two of which include Hospital A and Hospital B$.$ The activity demands pertaining to these two customers are as follows:

Activity Measure Activity

Hospital A Hospital B

Number of deliveries $925$

Number of manual orders $030$

Number of electronic orders $150$

Number of line items picked $125250$