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 $ $18$ per order

Customer service $ $59$ 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 $18050$

Number of orders $52$

Direct labour$-$hours per case $0\mathrm{.}250\mathrm{.}40$

Selling price per case $ $38$ $ $58$

Direct materials cost per case $ $15$ $ $18$

The company$$s direct labour rate is $$18$ per hour.

Required:

Using the company$$s ABC system, compute the customer margin of Cell City.