Romania Corporation has provided the following data from its activity-based costing system:

Overheads costs
Wages and Salaries	$ 400,000
Other Overheads Costs	150,000
Total Overheads Costs	$ 550,000

Activity cost pool	Activity Measures	Total Activity per year
Supporting Direct Labor	Number of direct labor hours	15,000 DLHs
Order Processing	Number of customers orders	350 orders
Customer help	Number of customers	150 Customers
Others	Sustaining Activities	Not Applicable

Distribution of Resource Consumption Across Activities
	Supporting Direct Labor	Order Processing	Customer Support	Other	Total
Wages and salaries	50%	30%	10%	10%	100%
Other overhead costs	40%	20%	10%	30%	100%

REQUIREMENT

1. Prepare the second stage of allocation of costs to the activity cost pools.
2. Compute the activity rates for the activity cost pools.
3. Prepare a report showing the overhead costs for the order from a customer Shenzhen Enterprises who has placed two orders for 34 units in a year. Total 68 direct labor hours consumed
4. The revenue from a customer Shenzhen Enterprises was $ 19,000. Prepare a report showing the customer margin from this job.