Cold Zone Mechancial Inc. manufactures cooling units for commercial buildings. The price and cost of goods sold for each unit are as follows: 1Price per unit 2Cost of goods sold $75,150.00 59,050.00 16,100.00 Gross profit per unit In addition, the company incurs selling and administrative expenses of $247,202. The company wishes to assign these costs to its three major customers, Good Knowledge University, Hot Shotz Arena, and Break-a-Leg Hospital. These expenses are related to three major nonmanufacturing activities: customer service, project bidding, and engineering support. The engineening support is in the form of engineering changes that are placed by the customer to change the design of a product. The budgeted activity costs and activity bases associated with these activities are: Budgeted Activity Cost Activity Activity Base 95,708.00 Number of service requests 57834.00 Number of bids 93,660.00 Number of customer design changes 2 Customer service 3 Project bidding Engineering support 5 Total costs $247,202.00