\begin{tabular}{lrr} & \begin{tabular}{c} JIT \\ Distributors \end{tabular} & \begin{tabular}{c} Non-JIT \\ Distributors \end{tabular} \\ \hline Sales orders & 1,100 & 110 \\ Sales calls & 70 & 70 \\ Service calls & 350 & 175 \\ Average order size & 750 & 7,500 \\ Manufacturing cost/unit & $125 & $125 \\ Customer costs: & & \\ Processing sales orders & $3,230,000 & \\ Selling goods & 1,120,000 & \\ Servicing goods & 1,050,000 & \\ Total & $5,400,000 & \end{tabular} Required: nearest dollar. JIT Non-JIT Sales (in units) Sales Allocation 2. Conceptual Connection: Calculate the customer cost per distributor type using activity-based cost assignments. Round the interim calculations to the nearest dollar. JIT Ordering costs Selling costs Service costs Total Non-JIT