Centre Services utilizes an Activity-Based Costing system to assign overhead costs to its work. The company has identified the following activity cost pools and total activity rates for the year 2018: Activity Cost Pool Administration Production Delivery Other Activity Measure Customer orders Units produced Kilometers None Overhead Cost $13,200 112,500 44,000 27,250 Expected Activity 1,100 orders 1,500 units 55,000 km In 2018, Rapid, one of Centre's customers, had 1 (one) order for two (2) units. This order required forty (40) km to deliver the units. In addition, each unit required direct material costing $200 and direct labour of $500. Required: 1. Calculate the activity rates for the Activity-Based Costing system. 2. Calculate the total overhead cost that should be assigned to the Rapid order. 3. Calculate the customer margin for Rapid if the selling price is $900 per unit. 4. State two limitations of Activity-Based Costing for Centre Services