Question 1 (9 points) Custom Products uses activity-based costing (ABC), and has identified the following cost pools and rates for the upcoming fiscal year: Activity Cost Pool Activity Measure Activity Rate Order processing Number of orders $25 per order Design Design hours $35 per design hour Machine setups Number of setups $47 per setup Manufacturing support Direct labour hours $48 per direct labour hour A customer recently placed one order for three custom-designed products (10 units of each design). The order requires the following total material and labour Direct Material $90 Direct Labour 4 hours @ $17/hr This order also requires two design hours and one machine setup. Required: 1. Determine the total cost for the new customer order. (5 marks) 2. Describe a duration driver. Identify one activity cost pool from the list above that uses a duration driver for its activity measure. (2 marks) 3. Classify each of the activities above as unit-level, batch-level, product-level, customer-level or organization-sustaining (2 marks)