Data for Q 1 and 2 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 $ 21 per order Customer service $ 75 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 35 Number of orders 5 2 Direct labour-hours per case 0.25 0.40 Selling price per case $40 $65 Direct materiala cost per case $12 $15 The company's direct labour rate is $24 per hour. Record your answers to two decimal places. Assume Customer Service not included in the customer profitability of the two products. 1) Use Activity Based Costing to calculate the customer profitability for the Standard Model. 2) Use Activity Based Costing to calculate the customer profitability for the Deluxe Model