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 Cost			Activity Base	Activity Volume Residential			Activity Volume Business			Total Activity Volume
Sales (order value)					$	3,660,000		$	2,900,000		$	6,560,000
Order processing	$	955,000		No. of orders		5,980			2,020			8,000
Generating sales		754,000		No. of sales calls		2,080			3,820			5,900
Sales follow-up		810,000		No. of follow-ups		98			402			500
Processing change orders		55,000		No. of change orders		210			180			390
Delivery		1,337,728		No. of deliveries		6,070			4,430			10,500
Total	$	3,911,728

Kramer has 1,960 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 "Cost per customer" to 2 decimal places and the rest to the nearest whole dollar amount.)

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.)