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 $27 per order Customer service $93 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 270 95 Number of orders 5 2 Direct labour-hours per case 0.25 0.40 Selling price per case $ 47 $ 67 Direct materials cost per case $ 24 $ 27 The companys direct labour rate is $28 per hour. Required: Using the companys ABC system, compute the customer margin of Cell City.