Princeton Company is a wholesale distributor that uses activity-based costing for all of its overhead costs. The company has provided the following data concerning its annual overhead costs and its activity-based costing system:

Overhead Costs:

Wages and Salaries

$380,000

Other Expenses

$100,000

Total

$480,000

Distribution of Resource Consumption:

Activity Cost Pools

Filling

Customer

Orders

Support

Other

Total

Wages and Salaries

30%

60%

10%

100%

Other Expenses

35%

45%

20%

100%

The "Other" activity cost pool consists of the costs of idle capacity and organization-sustaining costs. The activity measures for the activity cost pools for the year are as follows:

Activity Cost Pool

Activity

Filling Orders

3,000 orders

Customer Support

20 customers

a.

What would be the total overhead cost per order according to the activity-based costing system? In other words, what would be the overall activity rate for the Filling Orders activity cost pool?

b.

What would be the total overhead cost per customer according to the activity-based costing system, rounded to the nearest whole dollar? In other words, what would be the overall activity rate for the Customer Support activity cost pool?

c.

To the nearest whole dollar, how much wages and salaries cost would be allocated to a customer who placed eight orders in a yea