Marvin's Kitchen Supply delivers restaurant supplies throughout the city. The firm adds 10 percent to the cost of the supplies to cover the delivery cost. The delivery fee is meant to cover the cost of delivery. A consultant has analyzed the delivery service using activity- based costing methods and identified four activities. Data on these activities follow. Activity Processing order Loading truck Delivering merchandise Processing invoice Cost Driver Number of orders Number of items Number of orders Number of invoices Cost Driver Volume Cost Driver Volume $104,000 8,000 orders 240,000 160,000 items 128,000 8,000 orders Total overhead 112,000 $584,000 7,000 invoices Two of Marvin's customers are City Diner and Le Chien Chaud. Data for orders and deliveries to these two customers follow. Order value City Diner Le Chien Chaud Number of orders Number of items Number of invoices Required: $81,000 61 650 15 $91,000 230 1,100 130 a. What would the delivery charge for each customer be under the current policy of 10 percent of order value? b. Calculate the cost of each activity for both restaurants to determine the total activity-based costing estimate of the cost of delivering to each customer.