Kramer Office Supplies offers a number of different products to its customers. 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 2022 to assign these costs to customers, Key data for 2021 are as follows: Activity Cost Activity Sales (arder value) Order processing Generating sales Sales follow-up Processing change order's Delivery Total 5 955,000 752,990 816,000 62,00 1,400,992 595,292 Activity Base No. of orders No. of sales calls No. of follow-up No. of change orders No. of deliveries Activity Activity Total Volume Volume Activity Residential Business Volume $ 3,640,000 $3,000,000 56,640,000 5,950 1,650 7,6 2,380 3,820 6,200 102 388 490 196 194 390 5,970 9,640 Kramer has 1,900 residential customers and 490 business customers. Required: 1. Compute the cost per customer for residential and business customers for 2021, using the current system of cost allocation. (Do not round Intermediate calculations. Round "Cont per customer" to 2 decimal places and the rest to the nearest whole dollar amount) Residential Business Ordering and delivery costs applied Number of customers Cost per customer 2. Assume that the 2021 data will hold for 2022. Compute the cost per customer for residential and business customers for 2022 using the proposed system of cost allocation. In doing so, calculate the overhead allocation rate for each activity, and use these rates to assign costs to the two customer groups (Round your intermediate calculations and final answers to 2 decimal places.) Activity Cost Pool Order processing Gotting sales Sales follow-up Processing change orders Delivery Activity Rate per order per sales call per follow-up per change order per delivery Residential Business Ordering and delivery costs pled Number of customers Cost per customer