I have attached part of case study for reference.

"Payment to the trucking services company was made on a per mile basis, whereas Kitchen Products customers were charged $15 per unit for delivery, regardless of the size and number of units delivered or ordered. Payment to the leasing company was $1.50/mile whether the trailer was full or half-empty. Last year, KP spent approximately $300,000 on trucking services company fees and paid approximately $220,000 to NLC as part of the lease arrangement.

When the quantity to be delivered was not large enough for a whole trailer or delivery dates did not fit with the pre-planned route, KP would hire the services of other common carrier truck lines. In these situations, KP was charged based on weight or square footage. These shipments took longer for delivery because common carriers typically made a number of stops for other companies also sharing the trailer before reaching Kitchen Products final destination. Last year, Kitchen Products spent about $120,000 on LTL loads."

QUESTION: Using the chart below, show the costing that Mary Brown will be analyzing and suggest which method she should use. Justify your answer. (10 MARKS)

Service Provider	Current Total	Cost/Mile	Miles
Northern Leasing
Trucking Services
Common Carriers
TOTALS