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:

$\backslash$table$[[$Activity Cost Pool,Activity Rates$],[$Supporting manufacturing,$$3$ per direct labour$-$hour$],[$Order processing,$$15$ per order$],[$Customer service,$$50$ 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:

$\backslash$table$[[,\backslash$table$[[$Standard$],[$Model$]],\backslash$table$[[$Deluxe$],[$Model$]]],[$Number of cases,$120,35],[$Number of orders,$5,2],[$Direct labour$-$hours per case,$0\mathrm{.}20,0\mathrm{.}40],[$Selling price per case,$$35,$$$55$