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 Order processing Supporting manufacturing Customer service Activity Rates $2 per direct labour-hour $27 per order $68 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: Number of cases Direct labour-hours per case Number of orders Selling price per case Direct materials cost per case Standard Model Deluxe 270 Model 95 5 2 0.25 0.40 $ 47 $ 67 $ 24 $ 27 The company's direct labour rate is $28 per hour. Required: Using the company's ABC system, compute the customer margin of Cell City. Customer margin