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 Supporting manufacturing Order processing Customer service Activity Rates $ 3 per direct labour-hour $15 per order $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 Number of Cases Number of orders Direct labour-hours per case Selling price per case Direct materials cost per case Standard Model 120 5 0.20 $ 35 $ 10 Deluxe Model 35 2 8.48 $ 55 $ 12 The company's direct labour rate is $19 per hour. Required: Using the company's ABC system, compute the customer margin of Cell City