Data
Manufactoring overhead	$500,000
Selling and administrative overhead	$300,000
	Assembling Units	Processing Orders	Supporting Customers	Other
Manufactoring overhead	50%	35%	5%	10%
Selling and administrative overhead	10%	30%	40%	20%
Total activity	1000	250	100
	units	orders	customers
Officemart orders:
Customers	1	Customer
Orders	13	orders
Number of filing cabinets ordered in total	80	units
Selling price	$595
Direct Materials	$180
Direct Labor	$50

a. What is the customer margin under activity based costing?

b. What is the product margin under the traditional costing system?