Express Travel decides to price delivery services according to the results of a recent activity-based costing (ABC) study. The study indicates Express Travel should charge $18 per order, 1% of annual order value for general delivery costs, $2.30 per item, and $40 for delivery. A year later, Express Travel collected the following information for three of its customers: Cost driver Customer A Customer B Customer C Number of orders 38 28 32 Number of deliveries 20 20 25 Total number of items 3,000 5,000 13,000 Annual order value $ 140,000 $ 100,000 $ 120,000 What are the total delivery costs charged to Customer A during the year

Frost corporation incurred the following transactions during its first year of operations. (assume all transactions involve cash.) 1) acquired $1,900 of capital from the owners. 2) purchased $435 of direct raw materials. 3) used $290 of these direct raw materials in the production process. 4) paid production workers $490 cash. 5) paid $290 for manufacturing overhead (applied and actual overhead are the same). 6) started and completed 250 units of inventory. 7) sold 140 units at a price of $6 each. 8) paid $130 for selling and administrative expenses. the amount of raw material inventory on the balance sheet at the end of the accounting period would be: