Worley Company buys surgical supplies from a variety of manufacturers and then resells and delivers these supplies to hundreds of hospitals. Worley sets its prices for all hospitals by marking up its cost of goods sold to those hospitals by 8%. For example, if a hospital buys supplies from Worley that cost Worley $100 to buy from manufacturers, Worley would charge the hospital $108 to purchase these supplies.

For years, Worley believed that the 8% markup covered its selling and administrative expenses and provided a reasonable profit. However, in the face of declining profits, Worley decided to implement an activity-based costing system to help improve its understanding of customer profitability. The company broke its selling and administrative expenses into five activities as shown:

Activity Cost Pool (Activity Measure)	Total Cost		Total Activity
Customer deliveries (Number of deliveries)	$	486,000	6,000	deliveries
Manual order processing (Number of manual orders)	$	365,000	5,000	orders
Electronic order processing (Number of electronic orders)	$	209,000	11,000	orders
Line item picking (Number of line items picked)	$	728,500	470,000	line items
Other organization-sustaining costs (None)	$	640,000
Total selling and administrative expenses	$	2,428,500

Worley gathered the data below for two of the many hospitals that it servesUniversity and Memorial (each hospital purchased medical supplies that had cost Worley $31,000 to buy from manufacturers):

Activity Measure	University	Memorial
Number of deliveries	17	23
Number of manual orders	0	44
Number of electronic orders	20	0
Number of line items picked	170	300

Question:

	Total Revenue
University	??
Memorial	??

Activity Cost Pool	Activity Rate
Customer deliveries	?	per delivery
Manual order processing	?	per manual order
Electronic order processing	?	per electric order
Line item picking	?	per line item picked

	Total Activity Costs
University	??
Memorial	??

	Customer Margin
University	?
Memorial	?