Sundlow Technology uses a traditional costing system, but is considering implementing an activity based cost system. Below is some cost information and a recent order:

Manufacturing overhead $ $763,914$

Selling and administrative overhead $ $85,675$

Assembling Units Processing Orders Supporting Customers Other

Manufacturing overhead $44\%39\%9\%9\%$

Selling and administrative overhead $10\%44\%33\%13\%$

Total activity $3,460$ units $712$ orders $578$ customers

Sundlow Technology orders:

Customers $4$

Orders $4$

Number of filing cabinets ordered in total $91$ units

Selling price $ $627$

Direct materials $ $276$

Direct labor $ $206$

Required:

Perform the first stage allocations.

Determine the predetermined Overhead rate for Sundlow Technology orders under a traditional cost system with units as the cost driver.

Determine the product margin for the Sundlow Technology orders under a traditional cost system.

Compute the activity rates.

Compute the overhead cost attributable to the Sundlow Technology orders.

Determine the customer margin for the Sundlow Technology orders under Activity$-$Based Costing.