Overhead Costs Wages and salaries Other overhead costs Total overhead costs $ 300,000 100,000 $400,000 Activity Cost Pool Supporting direct labor Order processing Customer support Other Activity Measure Number of direct labor-hours Number of customer orders Number of customers This is an organization sustaining activity Total Activity for the Year 20,000 DLHS 400 orders 200 customers Not applicable Distribution of Resource Consumption Across Activities Supporting Direct Order Labor Processing Wages and salaries 40% 30% Other overhead costs 30% 10% Customer Support 20% 20% Other 10% 40% Total 100% 100% During the year Advanced Products completed one order for a new customer, Shenzhen Enterprises. This customer did not or other products during the year. Data concerning that order follow: D Data Concerning the Shenzhen Enterprises Order Units ordered 10 units Direct labor-hours 2 DLHS per unit Selling price $ 300 per unit Direct materials $ 180 per unit Direct labor $ 50 per unit Calculate the customer margin for Shenzhen Enterprises. Shenzhen Enterprises Customer Margin-ABC Analysis Sales $ ces 3,000 $ 1 800 Costs Direct materials Direct labor Customer support overhead Order processing overhead 500 2,300 700 Customer margin $