Colby Company makes cases for cell phones of all sizes and types for sale through specialty retailers. The company makes a standard model for the most recent iPhone as well as a deluxe model. Management has designed an ABC system with the following activity cost pools and activity rates for these models: Activity Cost Pool Supporting manufacturing Order processing Customer service Activity Rates $ 2 per direct labour-hour $18 per order $59 per customer Management would like an analysis of the profitability of a particular customer, Cell City, which has ordered the following products over the last 12 months: Standard Model 180 Number of cases Number of orders Direct labour-hours per case Selling price per case Direct materials cost per case Deluxe Model 50 2 0.40 $ 58 $ 18 0.25 $ 38 $ 15 The company's direct labour rate is $18 per hour. Required: Using the company's ABC system, compute the customer margin of Cell City. Customer margin $ 4,645