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Pilkerton Enterprises makes a variety of products that it sells to other businesses. The company's activity-based costing system has four activity cost pools for assigning

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Pilkerton Enterprises makes a variety of products that it sells to other businesses. The company's activity-based costing system has four activity cost pools for assigning costs to products and customers. Details concerning that ABC system are listed below Activity Cost Pool Activity Measure Activity Rate Supporting assembly Processing batches Processing orders Serving customers Direct labor-hours (DLHs) Number of batches Number of orders Number of customers 2.50 per DLH $ 101.80 per batch $ 72.05 per order $2,533.00 per customer The cost of serving customers. $2,533.00 per customer, is the cost of serving a customer for one year. Christoforou Corporation buys only one of the company's products which Pilkerton Enterprises sells for $21.65 per unit. Last year Christoforou Corporation ordered a total of 1,300 units of this product in 3 orders. To fill the orders, 10 batches were required. The direct materials cost is $6.60 per unit and the direct labor cost is $2.75 per unit. Each unit requires 0.15 DLHs. According to the ABC system, the total overhead cost for this customer this past year was closest to

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