Sorbent Cheesecake Company supplies cheesecakes to three large supermarket chains throughout Australia. Management has become concerned about the rising costs associated with the processing and dispatch of orders. An activity analysis of the indirect costs identified the following customer-related costs.

Supermarket customer Activity cost Estimated Total expected Cost driver indirect use of cost A B C pool costs driver* Orders processing Number of orders $270,000 650 350 200 100 Returns processing Number of returns $ 90,000 170 100 30 40 Delivery Number of deliveries $170,000 770 370 250 150 Rush orders Number of rush orders $ 95,000 90 40 25 25 Sales visits Number of visits $ 45,000 150 50 50 50