Cancico Communications has supplied the following data for use in its ABC system: Overhead Costs Wages and salaries Other overhead costs Total overhead costs $280,000 157,000 $437,000 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 7,955 DLHS 450 orders 200 customers NA Wages and salaries Other overhead costs. Distribution of Resource Consumption across Activity Cost Pools Direct Labour Support 20% Order Processing Customer Support Other Total 35% 30% 15% 100% 15% 25% 25% 35% 100% During the year, Cancico Communications completed an order for special telephone equipment for a new customer, Hu customer did not order any other products during the year. Data concerning that order follow: Selling price Units ordered Direct materials Direct labour-hours. $ 221 per unit 150 units $ 195 per unit 0.6 DLH per unit