SFS estimates that store support expenses, in total, are approximately $14\%$ of revenues.

The controller says that not every sales dollar requires or uses the same amount of store support activities. A preliminary analysis reveals store support activities for these three product lines are:

Activity $($cost driver$)$ Frozen Foods Baked Goods Fresh Produce

Order processing $($number of purchase orders$)950101$

Receiving $($number of deliveries$)1073238$

Shelf$-$stocking $($number of hours per delivery$)60\mathrm{.}57$

Customer support $($total units sold$)29,00032,00064,000$

The controller estimates activity$-$cost rates for each activity as follows:

Order processing $ $106$ per purchase order

Receiving $119$ per delivery

Shelf$-$stocking $18\mathrm{.}00$ per hour

Customer support $0\mathrm{.}29$ per item

Required:

$1.$ Prepare a product$-$line profitability report for SFS under the current costing system.

$2.$ Prepare a product$-$line profitability report for SFS using the ABC information the controller provides.