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Republic Industries decides to price delivery service according to the results of a recent activity - based costing ( ABC ) study. The four ABC

Republic Industries decides to price delivery service according to the results of a recent activity-based costing (ABC) study. The four ABC activity rates are as follows: $8 per order, 2% of the order's value for general delivery costs, $1.25 per item, and $30 for delivery.
A year later, Republic collected the following information for two of its best customers:
\table[[Cost driver,Customer C,Customer D],[Number of orders,18,8],[Number of deliveries,10,10],[Number of items,2,000,4,000],[Order value,$120,000,$80,000
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