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

Overhead Costs

Wages and salaries $ $295,000$

Other overhead costs $163,000$

Total overhead costs $ $458,000$

Activity Cost Pool Activity Measure Total Activity

Direct labour support Number of direct labour$-$hours $12,110$ DLHs

Order processing Number of orders $500$ orders

Customer support Number of customers $120$ customers

Other These costs are not allocated to products or customers NA

Distribution of Resource Consumption across Activity Cost Pools

Direct Labour Support Order Processing Customer Support Other Total

Wages and salaries $15\%40\%35\%10\%100\%$

Other overhead costs $10\%25\%25\%40\%100\%$

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 $ $216$ per unit

Units ordered $180$ units

Direct materials $ $194$ per unit

Direct labour$-$hours $0\mathrm{.}6$ DLH per unit

Direct labour rate $ $24$ per DLH

Required:

Prepare a report showing the first$-$stage allocations of overhead costs to the activity cost pools.

Compute the activity rates for the activity cost pools.

Note: Round your answers to $2$ decimal places.

Prepare a report showing the overhead costs for the order from HurnTel, including customer support costs.

Note: Round your answers to $2$ decimal places.

Prepare a report showing the customer margin for HurnTel.

Note: Round your answers to $2$ decimal places. uring the year, Cancico Communications completed an order for special

elephone equipment for a new customer, HurnTel. This customer did not order

ny other products during the year. Data concerning that order follow: