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 PoolSupporting manufacturingOrder processingCustomer serviceActivity Rates$ $2$ per direct labour$-$hour$$12$ per order$553$ per customerManagement would like an analysis of the profitability of a particular customer, Cell City, which has ordered the following products over the last $12$ months:StandardModel$120$DeluxeModel$20$Number of casesNumber of ordersDirect labour$-$hours per caseSelling price percaseDirect materials cost perCasE$52\mathrm{.}12$The company's direct labour rate is $$12$ per hour.Required:Using the company's ABC system, compute the customer margin of Cell City.