OfficeMart has found an error in its data. The percentage of selling and administrative overhead attributable to processing orders

should be changed to $30\%$ from $45\%$ and the percentage attributable to supporting customers should be changed to $40\%$ from $25\%.$

$($a$)$ Based on new number of orders in Requirement $2,$ what is the customer margin under activity$-$based costing when the data are

corrected? $($Enter a loss as a negative amount.$)$

$($b$)$ Based on new number of orders in Requirement $2,$ what is the product margin under the traditional costing system when the data

are corrected? $($Enter a loss as a negative amount.$)$