OfficeMart has found an error in its data. The percentage of selling and administrative overhead attributable to processing orders should be changed to 35% from 45% and the percentage attributable to supporting customers should be changed to 35% from 25%.

DataManufacturing overhead$500,000Selling and administrative overhead$300,000Assembling UnitsProcessing OrdersSupporting CustomersOtherManufacturing overhead50%35%5%10%Selling and administrative overhead10%35%35%20%Total activity1,000250100unitsorderscustomersOfficeMart orders:Customers1customerOrders12ordersNumber of filing cabinets ordered in total80unitsSelling price$595Direct materials$180Direct labor$50

Based on new number of orders in Requirement 2, what is the customer margin under activity-based costing when the data are corrected?

Based on new number of orders in Requirement 2, what is the product margin under the traditional costing system when the data are corrected?