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Details concerning that ABC system are listed below: Activity Cost Pool Activity Measure Activity Rate Supporting assembly Direct labor-hours (DLHS) $ 7.50 per DLH Processing

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Details concerning that ABC system are listed below: Activity Cost Pool Activity Measure Activity Rate Supporting assembly Direct labor-hours (DLHS) $ 7.50 per DLH Processing batches Number of batches $ 111.65 per batch Processing orders Number of orders $ 86.00 per order Serving customers Number of customers $ 2,737.00 per customer The cost of serving customers, $2,737.00 per customer, is the cost of serving a customer for one year. Dahle Corporation buys only one of the company's products. The details of last year's purchases of this product are listed below; Number of units purchased 800 units Number of batches 16 batches Number of orders 4 order Direct labor-hour requirement 0.40 DLHS per unit Selling price $ 24.25 per unit Direct materials cost $ 7.45 per unit Direct Labor cost $ 7.85 per unit According to the ABC system, the total cost of the activity "Supporting assembly for this customer this past year was closest to

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