Geunhye-Park Foods (GPF) operates at capacity and consider to apply ABC analysis to three product lines: tofu, milk, and ramen. GPF'sCFO, Kerry Serious Lamb, identifies four activities and their activity cost rates as follows:

Ordering $102 per purchase order Delivery and receipt of merchandise $78 per delivery Shelf-stocking $21 per hour Customer support and assistance $0.22 per item sold Year 2019 Tofu Milk Ramen Financial data Revenues $59,000 $66,000 $51,000 Cost of goods sold $36,000 $48,000 $34,000 Store support $10,800 $14,400 $10,200 Activity-area usage (cost-allocation base) Ordering (purchase orders) 25 20 15 Delivery (deliveries) 90 35 30 Shelf-stocking (hours) 190 180 40 Customer support (items sold) 13,500 17,500 8,000Pandamic effect on GPF operation (Year 2020) Activity Cost Allocation Rate Toful Milk Ramen Ordering $102 per purchase order 25 20 15 Delivery $78 per delivery 180 70 60 Shelf-stocking $21 per hour 0 0 0 Customer $0.22 per item sold 13,500 17,500 8,000 support