Cancico Communications has supplied the following data for use in its ABC system: Overhead Costs Wages and salaries Other overhead costs Total overhead costs $305,000 167,000 $472,000 Activity Cost Pool Direct labour support Order processing Customer support Other Activity Measure Number of direct labour-hours Number of orders Number of customers These costs are not allocated to products or customers Total Activity 12,490 DLHs 500 orders 180 customers NA Wages and salaries Other overhead costs Distribution of Resource Consumption across Activity Cost Pools Direct Labour Support 15% Order Processing Customer Support Other Total 40% 35% 10% 100% 10% 25% 25% 40% 100% During the year, Cancico Communications completed an order for special telephone equipment for a new customer, HurnTel. This customer did not order any other products during the year. Data concerning that order follow: Selling price Units ordered Direct materials Direct labour-hours Direct labour rate $220 per unit 200 units $198 per unit 0.6 DLH per unit $28 per DLH