Kramer Corporation is an office supplier dealing in a number of different products. It currently allocates its ordering and delivery costs to its residential and business customer groups on the basis of order value However, the company has recently decided to implement activity-based costing starting in 20x4 to assign these costs to customers. Key data for 20X3 are as follows: Activity Cost Activity Volume Residential Business Activity Volume Total Activity Volume Activity Activity Base Sales (order value) Order processing Generating sales Sales follow-up $3,650,000 $3,040,000 $6,690,000 8,300 6,200 490 $ 952,000 No. of orders 742,000 820,000 59,000 1,382,797 No. of sales calls No. of follow-ups No. of change 6,020 2,120 104 200 2,280 4,080 386 400 Processing change orders Delivery 200 orders No. of deliveries 5,900 4,200 10,100 Total $3,955,797 Kramer has 2,020 residential customers and 500 business customers. Required 1. Compute the cost per customer for residential and business customers for 20x3, using the current system of cost allocation. (Do not round intermediate calculations. Round "Cost per customer" to 2 decimal places and the rest to the nearest whole dollar amount.) Residential Busines Ordering and delivery costs applied Number of customers Cost per customer