Cancico Communications has supplied the following data for use in its ABC system: Overhead Costs Wages and salaries Other overhead costs Total overhead conto $300,000 165,000 $ 465,000 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 12,300 DES 500 orders 180 customers NA Distribution of Resource Consumption across Activity Coat Pools Direct Labour Order Customer Support Processing Support Other Total 156 400 355 103 1000 100 250 -256 408 1000 Wages and salaries Other overhead coats During the year, Cancico Communications completed an order for spechi telephone equipment for a new customer, Hurtel. 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 $217 per unit 190 units $196 per unit 0.6 Di per unit $26 per DH Required: 1. Prepare a report showing the first-stage allocations of overhead costs to the activity cost pools. Other Totals Wages and salaries Other overhead costs Total cost Direct Labour Order Customer Support Processing Support 45,000 $ 120,000 $ 105,000 16,500 41,250 41,250 $ 61,500 $ 161,250 $ 146,250 0 $ 0