Strong Cartons Australia Pty Ltd uses ABC system. Following table demonstrates their activities: Activity area Cost driver rate in 2018 Order processing $50 per order Line-item ordering $4 per line item Store deliveries $55 per store delivery Carton deliveries $2 per carton Shelf stocking $18 per stocking-hour Jo Smith, the financial controller of the company wishes to use ABC system to examine individual customer profitability within each distribution market. He focuses first on the single-store distribution market particularly in two customers (Smart Metal, Soft Fixer). The following table relates to these customers in October 2018. Smart Metal Soft Fixer Total orders 14 11 Average line items per order 10 19 Total store deliveries 8 11 Average carton shipped per store delivery 23 21 Average hours of shelf stocking per store delivery 0.2 0.6 Average revenue per delivery $2500 $1900 Average cost of goods sold per delivery $2200 $1750