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 $2 per direct labour-hour Order processing $16 per order Customer service $82 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 Model Deluxe Model Number of cases $ 160 $ 40 Number of orders $ 5 $ 2 Direct labour-hours per case $ 0.25 $ 0.40 Selling price per case $ 36 $ 56 Direct materials cost per case $ 13 $ 16 The companys direct labour rate is $16 per hour. Required: Using the companys ABC system, compute the customer margin of Cell City.