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Kirk Enterprises, has supplied the following data from its activity - based costing system. During the year, the company completed one order for a new

Kirk Enterprises, has supplied the following data from its activity-based costing system. During the year, the company
completed one order for a new customer. This customer did not order any other products during the year. Data concerning that
the customer's order is available in the fourth table below. Prepare a report showing the customer margin relating to this
particular customer. (Negative customer margins should be indicated by a minus sign.)
Overhead Costs
Activity Cost Pool
Supporting direct labor
Order processing
Customer support
Activity Measure
Number of direct labor-hours
Number of customer orders
Number of customers
Other
This is an organization-
sustaining activity
Total Activity
14,500 DLHs
400, orders
200 customers
Not applicable
Order
Processing
30%
10%
units
DLHs per unit
per unit
per unit
per unit
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