2. Computation of activity rates:
Activity Cost Pools (a)
Total Cost (b)
Total Activity (a) ÷ (b)
Activity Rate
Volume ... $150,000 20,000 DLHs $7.50 per DLH
Order related... $100,000 400 orders $250 per order
Customer support ... $80,000 200 customers $400 per customer
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