Stage $2$ ABC for a Wholesale Company

Information is presented for the activity costs of Oxford Wholesale Company:

$\backslash$table$[[$Activity Cost per Unit of Activity Driver$],[$Customer relations per month,$$90\mathrm{.}00,$per customer$],[$Selling$,0\mathrm{.}05,$per sales dollar$],[$Accounting$,5\mathrm{.}00,$per order$],[$Warehousing$,0\mathrm{.}50,$per unit shipped$],[$Packing$,0\mathrm{.}25,$per unit shipped$],[$Shipping$,0\mathrm{.}20,$perpound shipped$]]$

The following information pertains to Oxford Wholesale Company's activities in Massachusetts for the month of March.

$\backslash$table$[[$Number of orders,$235],[$Sales revenue,$$124,200$