points) The company has two overhead departments whose costs are listed on the following page: Manufacturing overhead Selling and administrative overhead Total overhead costs $600,000 500,000 $1,100,000 The company's ABC system has the following activity cost pools and activity measures: Activity Cost Pool Assembling units Processing orders Supporting customers Other Activity Measure Number of units Number of orders Number of customers Not applicable Costs assigned to the "Other" activity cost pool have no activity measure; they consist of the costs of unused capacity and organization-sustaining costs-neither of which are assigned to orders, customers, or the product. Kitsune Corporation distributes the costs of manufacturing overhead and selling and administrative overhead to the activity cost pools based on employee interviews, the results of which are reported below: Distribution of Resource Consumption Across Activity Cost Pools Assembling Processing Orders Units Supporting Customers Other Total Manufacturing overhead 45% 25% 20% 10% 100% Selling and administrative 10% 45% 25% 20% 100% overhead Total activity 1,000 250 100 units orders customers. 1. Perform the first-stage allocation of overhead costs to the activity cost pools. 2. Compute activity rates for the activity cost pools. 3. Moriten is one of Kitsune Corporation's customers. Last year, Moriten ordered filing cabinets four different times. Moriten ordered a total of 80 filing cabinets during the year. Construct a table showing the overhead costs attributable to Moriten. 4. The selling price of a filing cabinet is $595. The cost of direct materials is $180 per filing cabinet, and direct labor is $50 per filing cabinet. What is the customer margin of Moriten