Cancico Communications has supplied the following data for use in its ABC system:

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:

$\backslash$table$[[$Selling price,$$222$ per unit$],[$Units ordered,$145$ units$],[$Direct materials,$$194$ per unit$],[$Direct labour$-$hours,$0\mathrm{.}6DLH$ per unit$],[$Direct labour rate,$$28$ per DLH$]]$