Land Enterprises makes a variety of products that it sells to other businesses. The company's activity$-$based costing system has four activity cost pools for assigning costs to products and customers. Details concerning that activity$-$based costing system are listed below:

Activity Cost Pool

Supporting assembly

Processing batches

Processing orders

Serving customers

Activity Measure

Direct labor$-$hours $($DLHs$)$

Number of batches

Number of orders

Number of customers

Activity Rate

$$3\mathrm{.}45$ per DLH

$$193\mathrm{.}30$ per batch

$$83\mathrm{.}05$ per order

$$1,608\mathrm{.}00$ per customer

The cost of serving customers, $$1,608\mathrm{.}00$ per customer, is the cost of serving a customer for one year. Black Corporation buys only one of the company's products. The details of last year's purchases of this product are listed below:

Number of units purchased

Number of batches

Number of orders

Direct labor$-$hour requirement

Selling price

Direct materials cost

Direct labor cost

$1,500$ units

$5$ batches

$2$ orders

$0\mathrm{.}25$ DLHs per unit

$$18\mathrm{.}55$ per unit

$$8\mathrm{.}35$ per unit

$$3\mathrm{.}95$ per unit