Cancico Communications has supplied the following data for use in its ABC system Overhead Costs Wages and salaries Other overhead costs $280,000 157,000 Total overhead costs $437,000 Activity Measure Activity Cost Pool Direct labour support Order processing Customer support Other Total Activity 7,955 DLHs Number of direct labour-hours Number of orders Number of customers These costs are not allocated 450 orders 200 customers to products or customers NA Distribution of Resource Consumption across Activity Cost Pools Direct Labour Order SupportProcessing Support 35% 25% Customer Wages and salaries Other overhead costs 20% 15% 30% 2510 Other 15% 35% Total 100% 100% During the year, Cancico Communications completed an order for special telephone equipment for a new customer, Hurn Tel. 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 $221 per unit 150 units $195 per unit 0.6 DLH per unit $ 29 per DLH