Colby Company makes cases for cell phones of all sizes and types for sale through specialty retallers. 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 Coat Pool Order processing Supporting manufacturing Customer service Activity Rates $2 per direct labour-hour $29 per order $70 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 Deluxe Number of cases Number of orders Selling price per case Direct labour-hours per case Direct materials cost per case The company's direct labour rate is $30 per hour. Required: Model 290 Model 105 5 2 0.25 $49 0.40 $ 69 $ 26 $ 29 Using the company's ABC system, compute the customer margin of Cell City