Silicon Optics has supplied the following data for use in its activity-based costing system:

Overhead Costs
Wages and salaries	$	357,000
Other overhead costs		199,000
Total overhead costs	$	556,000

Activity Cost Pool	Activity Measure	Total Activity
Direct labor support	Number of direct labor-hours	12,500	DLHs
Order processing	Number of orders	450	orders
Customer support	Number of customers	65	customers
Other	This is an organization-sustaining activity	Not applicable

	Distribution of Resource Consumption Across Activities
	Direct Labor Support		Order Processing		Customer Support		Other		Total
Wages and salaries	10	%	25	%	25	%	40	%	100	%
Other overhead costs	25	%	20	%	20	%	35	%	100	%

During the year, Silicon Optics completed an order for a special optical switch for a new customer, Indus Telecom. This customer did not order any other products during the year. Data concerning that order follow:

Data Concerning the Indus Telecom Order
Selling price	$	330	per unit
Units ordered		100	units
Direct materials	$	261	per unit
Direct labor-hours		0.9	DLH per unit
Direct labor rate	$	27	per DLH

Required:
1.	Prepare a report showing the first-stage allocations of overhead costs to the activity cost pools. (Omit the "$" sign in your response.)

	Direct Labor Support	Order Processing	Customer Support	Other	Totals
Wages and salaries	$	$	$	$	$
Other overhead costs
Total cost	$	$	$	$	$

2.	Compute the activity rates for the activity cost pools. (Round your answers to 2 decimal places. Omit the "$" sign in your response.)

Activity Cost Pools	Activity Rate
Direct labor support	$	per DLH
Order processing	$	per order
Customer support	$	per customer

3.	Compute the overhead costs for the order from Indus Telecom, including customer support costs. (Round your intermediate calculations and final answers to 2 decimal places. Omit the "$" sign in your response.)

Activity Cost Pool	ABC Cost
Direct labor support	$
Order processing
Customer support
Total	$

4.	Prepare a report showing the customer margin for Indus Telecom. (Input all amounts as positive values except losses which should be indicated by a minus sign. Round your intermediate calculations and final answers to 2 decimal places. Omit the "$" sign in your response.)

Indus Telecom Customer MarginABC Analysis
(Click to select)Direct materialsShippingDirect labor support overheadDirect laborOrder processing overheadOtherCustomer support overheadSales		$
Costs:
(Click to select)Direct labor support overheadDirect laborSalesOtherDirect materialsCustomer support overheadOrder processing overheadShipping	$
(Click to select)OtherDirect materialsShippingDirect laborCustomer support overheadSalesDirect labor support overheadOrder processing overhead
(Click to select)SalesCustomer support overheadDirect laborDirect materialsDirect labor support overheadShippingOtherOrder processing overhead
(Click to select)OtherOrder processing overheadShippingDirect laborDirect materialsDirect labor support overheadSalesCustomer support overhead
(Click to select)Direct materialsOtherCustomer support overheadDirect labor support overheadSalesShippingDirect laborOrder processing overhead
Customer margin		$