Activity-Based Customer-Driven Costs Suppose that Stillwater 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 activities and costs for the most recent quarter: Sales orders Sales calls Service calls Average order size JIT Distributors Non-JIT Distributors 1,100 110 70 70 350 175 550 5,500 $125 $125 Manufacturing cost/unit Customer costs: Processing sales orders $3,280,000 Selling goods 1,120,000 Servicing goods 1,050,000 Total $5,450,000