boil if office overhead costs OCC estimated customer profitability by alloca the customer plated offer overhead to each customer based on the revenues. For 2021, CEC reported the following results for three of its oatomers Mary Jennifer Crve Total 5582 Revenues $260 000 $200 000 $122 000 000 Less parts and equipment costs $182 000 $175 000 $107 000 $464 000 Gross margin $78000 $25000 $15 000 000 Less, total customer related office overhead costs $95 900 $22 100 Operating prof ment Naomi Cains, CEC's new management accountant notes that office overhead is nearly 20% of the total parts and costs. She spends a couple of weeks analysing the consumption of office overhead resources by these three customers She collects the following information relating to the overtad costs activity areas and relevant cost driver rate of the activity a Activity area Service call handing Parts ordering Balling and collection Customer database maintenance Cost-driver rate $75 per service call $80 per web-based parts order $50 per bill $10 per service call Naomi Caims alvo collects the following information relating to the use of activities by the customers Prodog your rem Mary Jennifer Craig Number of service calls 160. 250 130 Number of web-based 120 220 160 parts orders Number of bills 40 90 70