Sandra's Sandwich Boards Inc. (Sandra's) creates and prints sandwich boards for advertising outside restaurants. The sales manager wants to assess the profitability of Larry's Lunch, a long-time customer of Sandra's. During the second quarter, Larry's Lunch ordered sandwich boards from Sandra's, and Sandra's incurred the following revenue, activities and costs related to these orders:

Selling price per board Number of boards sold Number of orders Number of shipments Direct materials per unit Direct labour hours per unit Direct labour rate per hour The sales manager also wants to assign a portion of the company's overhead costs of $170,000 for the quarter and has set up the following activity cost pools in order to allocate the costs: Activity cost pool Order processing Customer support Shipping Other Overhead cost Wages and salaries $75,000 Other overhead costs $95,000 $425 8 3 4 $ 95 3.5 $ 24 Total activity Activity measure (for the quarter) Number of orders 500 orders Number of customers 125 customers Number of shipments 100 shipments Not allocated to customers NIA Per cent allocation Order Customer processing support Shipping Other Total 50% 30% 10% 10% 100% 35% 20% 5% 40% 100% Round the nal answer up to the nearest dollar.