Overhead Costs Wages and salarles 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 40% 20% Distribution of Resource Consumption Across Activities Supporting Order Customer Direct Labor Processing Support Other Total Wages and salaries 30% 10% 100% Other overhead costs 30% 10% 40% 100% During the year, Advanced Products completed one order for a new customer, Shenzhen Enterprises. This customer did not order any other products during the year. Data concerning that order follow: 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 Overhead Costs Wages and salarles 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 40% 20% Distribution of Resource Consumption Across Activities Supporting Order Customer Direct Labor Processing Support Other Total Wages and salaries 30% 10% 100% Other overhead costs 30% 10% 40% 100% During the year, Advanced Products completed one order for a new customer, Shenzhen Enterprises. This customer did not order any other products during the year. Data concerning that order follow: 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