Escau Company is a wholesale distributor that uses activity-based costing for all of its overhead costs. The company has provided the following data concerning its annual overhead costs and its activity-based costing system:

Overhead costs:
Wages and salaries	$380,000
Other expenses	100,000
Total	$480,000

Distribution of Resource Consumption:

	Activity Cost Pools
	Filling Orders	Customer Support	Other	Total
Wages and salaries	30%	60%	10%	100%
Other expenses	35%	45%	20%	100%

The "Other" activity cost pool consists of the costs of idle capacity and organization-sustaining costs. The activity measures for the activity cost pools for the year are as follows:

Activity Cost Pool	Activity
Filling orders	3,000 orders
Customer support	20 customers

What would be the total overhead cost per customer according to the activity-based costing system, rounded to the nearest whole dollar? In other words, what would be the overall activity rate for the Customer Support activity cost pool?

To the nearest whole dollar, how much wages and salaries cost would be allocated to a customer who placed eight orders in a year?