Activity$-$Based Customer$-$Deriven Costs

Suppose that Stilwater Designs has two classes of distributors: JIT distributors and non$-$JIT distributors. The JIT distributor places small, frequent orders, and the non$-$JIT distributor tends to place larger, less frequent orders. Both types of distributors are buying the same product. Stillwater Designs provides the following information about customer$-$related arthifies and costs for the most recent quarter:

$\backslash$table$[[,$IIT Distributors,Non$-$JIT Distributers$],[$Sales orders,$800,80],[$Sales calls,$70,70],[$Service calls,$350,175],[$Average order size,$850,8,500],[$Manufacturing cost$/$unit$,5125,$$$125$

$\backslash$table$[[$Sales$,$$$,102,000,000,,55,102,000,000,$