"On Bored" is a company that manufactures specialty desks for computer users that play a lot of computer games. The CEO of this company has decided to move to an Activity Based Costing system. The data from the new ABC system is listed below. Additionally, there are data from one of On Bored's customers, Procrastinet - a software developer, as well.

Overhead Costs	Cost
Wages and Salaries	$350,000.00
Other Overhead Costs	$150,000.00
Total Overhead Costs	$500,000.00

Activity Cost Pool	Activity Measure	Total Activity for the Year
Assembly	Number of Direct Labour Hours	30,000
Delivery	Number of Customer Orders	500
Customer Support	Number of Customers	400
Other	costs not allocated to products or customers	N/A

	Distribution of Resource Consumption Across Activities
	Volume-Related	Order-Related	Customer Support	Other	Total
Wages and Salaries	30.00%	20.00%	40.00%	10.00%	100.00%
Other Overhead Costs	50.00%	10.00%	20.00%	20.00%	100.00%

Data concerning Procrastinet's Order
Units Ordered	16	units
Direct Labour-Hours	4	DLHs per unit
Selling Price	$450.00	per desk
Direct Materials	$225.00	per desk
Direct Labour	$12.00	per hour

Using the above data, complete the following in regards to On Bored:

1. Create a report showing first-stage allocations of overhead costs to the activity cost pools.
2. Compute the activity rates for the activity cost pools.
3. Create a report showing the overhead costs for the order from Procrastinet.
4. Create a report showing the product margin for the order and the customer margin for Procrastinet.