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 Activity Total Activity Activity Activity Cost Activity Base Volume Residential Sales (order value) $ 3,530,000 Volume Business $ 3,010,000 Volume $ 6,540,000 Order processing $ 968,000 No. of orders 5,960 2,140 8,100 Generating sales 758,000 No. of sales calls 2,080 3,820 5,900 Sales follow-up 815,000 No. of follow-ups 99 391 490 Processing change orders Delivery 57,000 1,223,322 No. of change orders No. of deliveries 198 5,900 202 400 3,600 9,500 Total $ 3,821,322 Kramer has 2,100 residential customers and 510 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 "Cost per customer" to 2 decimal places and the rest to the nearest whole dollar amount.) Ordering and delivery costs applied Number of customers Cost per customer Residential Business