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 Activity Rates Supporting manufacturing 3; 2 per direct labourhour Order processing $14 per order Customer service $55 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: Standa rd Deluxe Model Model Number of cases 140 30 Number of orders 5 2 Direct labourhours per case 0.25 0.40 Selling price per case it: 34 $ 54 Direct materials cost per case $ 11 $ 14 i The company's direct labour rate is $14 per hour. Required: Using the company's ABC system, compute the customer margin of Cell City. Direct materials Direct labour Supporting manufacturing Order processing Customer service Customer margin