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 Cast Pool nativity Rates Supporting manufacturing $ 2 per direct labour-hour Order processing $20 per order Customer service $61 per customer Management would like an analysis of the protability of a particular customer. Cell City. which has ordered the following products over the last '12 months: Standard Deluxn Hudel Model Number of cases 200 60 Number of orders 5 2 Direct labour-hours per case 0.25 0.40 Selling price per case 5 40 s an Direct materials cost per case 5 1? $ 20 The company's direct labour rate is $20 per hour. Required: Using the company's ABC system, compute the customer margin of Cell City. Sales Costs: Direct materials Direct labour Supporting manufacturing Order processing Customer service Customer margin