4. The margins for the order and for the customer follow:
Product Profitability Analysis
Sales (10 units × $300 per unit)... $3,000
Costs:
Direct materials (10 units × $180 per unit) ... $1,800
Direct labor (10 units × $50 per unit)... 500
Volume overhead ... 150
Order related overhead ... 250 2,700
Product margin ... $ 300
Customer Profitability Analysis
Product margin (above) ... $ 300
Less: Customer support overhead
(1 customer @ $400 per customer)... 400
Customer margin ... $ (100)
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