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Escau 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 $$400,000$

Other expenses $100,000$

Total $$500,000$

Distribution of Resource Consumption:

Activity Cost Pools

Filling Orders Customer Support Other Total

Wages and salaries $25\%60\%15\%100\%$

Other expenses $30\%50\%20\%100\%$

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

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?

Multiple Choice

$$14,500$

$$12,600$

$$13,650$

$$14,400$