Kramer Office Supples offers a number of different products to its customers. If currently allocates its ordering and detivery costs to its residential and business customer groups on the basis of order value. However, the company has recently decided to implement actlvity based costing starting in 2022 to assign these costs to customers. Key data for 2021 are as follows: Kramer has 1,960 residential customers and 510 business customers. Required: 1. Compute the cost per customer for residentlal and business customers for 2021, using the current system of cost allocation. (Do not round intermediote calculotions. Round "Cost per customer" to 2 decimal ploces and the rest to the nearest whole dollar amount.) 2. Assurne that the 2021 data wai hold for 2022. Compute the cost per customer for iesidenilia and business customers for 2022 to asslgn costs to the two customer groups, (Round your intermediate calculotions and finnl answers to 2 decimal plnces.) 3. This part of the question is not part of your Connect ossignment