Pharmax Distributors specializes in the distribution of pharmaceutical products at the retail level. Pharmax's customer base is comprised of three main retail groups: general supermarket chains, large drugstore chains, and small, single-store "Ma & Pa" pharmacies. Pharmax currently evaluates customer profitability on the basis of each customer group's revenue minus cost of goods sold. Using this system, Ma & Pa pharmacies are roughly three times as profitable as general supermarket customers and twice as profitable as the drugstore chains. However, these results are inconsistent with what Pharmax knows about the relative demands that these customer groups place on the company's resources, so management has instructed the company's chief accountant to investigate alternative ways of measuring profitability. As part of the accountant's investigation, she examined the firm's support costs and activities, and collected the following data for a typical operating period:

Support Activity	Budgeted Cost	Total Cost Driver
Order processing	$79,000	1,900 customer orders
Line item processing	$57,000	20,920 line items
Store deliveries	$68,000	1,440 deliveries
Carton handling	$67,000	81,400 cartons shipped

Additional data for a typical operating period are as follows:

	General Supermarket	Drugstore Chains	Ma & Pa
Customer orders	130	370	1,400
Line items	1,820	3,700	15,400
Deliveries	120	320	1,000
Cartons shipped	37,200	27,200	17,000

REQUIRED [ROUND ALL ALLOCATION RATES TO THE NEAREST CENT AND ALLOCATIONS TO THE NEAREST DOLLAR.] Part A (5 tries; 5 points) If Pharmax uses a single-driver system to allocate its support costs, with number of customer orders as the single driver, how much would be allocated to its General Supermarket customers?

Part B (5 tries; 5 points) If Pharmax uses an activity-based costing system to allocate its overhead costs, how much would be allocated to its Ma & Pa customers?