Answer:
1. Direct labor Support $150,000
Order processing	$100,000
Customer Support	$80,000
Other $70,000	
Totals $400,000
2. Activity cost pool	Activity rate 
Supporting direct labor	$ 7.50	per DLH 
Order processing	$ 250	per order
Customer Support	$ 400	per customer
3. Overhead cost $800
4.$-100
 Explanation:
1. Prepare of the report showing the first-stage allocations of overhead costs to the activity cost pools.
 Direct labor Support	Order processing	Customer Support	Other	Totals
Wages and salaries	$120,000 $90,000 $60,000	$ 30,000	$300,000
(40%*$300,000=$120,000)
(30%*$30,000=$90,000)
(20%*$300,000=$60,000)
(10%*$300,000=$30,000)
(100*$300,000=$300,000)
Other overheads cost	$ 30,000 $10,000 $20,000	$ 40,000	$ 100,000
(30%*$100,000=$30,000)
(10%*$100,000=$10,000)
(20%*$100,000=$20,000)
(40%*$100,000=$40,000)
(100%*$100,000=$100,000)
TOTAL COST	$150,000 $100,000 $80,000	$70,000	$400,000
Therefore the first-stage allocations of overhead costs to the activity cost pools are :
Direct labor Support $150,000
Order processing	$100,000
Customer Support	$80,000
Other $70,000	
Totals $400,000
2. Computation for the activity rates for the activity cost pools.	
Activity cost pool	Activity rate 
Supporting direct labor	$ 7.50	per DLH 
($150,000/20,000=$ 7.50)
 
Order processing	$ 250	per order
($100,000/400=$250)
 
Customer Support	$ 400	per customer	
($80,000/200=$400)	
Therefore the activity rates for the activity cost pools are:
Activity cost pool	Activity rate 
Supporting direct labor	$ 7.50	per DLH 
Order processing	$ 250	per order
Customer Support	$ 400	per customer	
3. Preparation of a report showing the overhead costs for the order from Shenzhen Enterprises including customer support costs.
Activity cost pool	ABC cost 
Supporting direct labor	$150	
($7.50*2*10) 
Order processing	$250
($100,000/400=$250)
Customer Support	$400
($100,000/200=$400)
Overhead cost	$ 800 
($150+$250+$400)
Therefore the overhead costs for the order from Shenzhen Enterprises including customer support costs is $800
4. Preparation of a report showing the customer margin for Shenzhen Enterprises
Shenzhen Enterprises 
Customer Margin - ABC Analysis 
Sales (10* $300) 3,000 
 Less Costs: 
Direct materials (10*$180)	$1,800 
Direct labor (10 * $50)	$ 500 
Overhead cost	$800
($150+$250+$400) 
Total cost ($3,100)
Customer margin $-100 
($3,000-$3,100)
Therefore the customer margin for Shenzhen Enterprises is $-100