Brief Exercise 5-33. Activity-Based Customer Costing Objective 3 Example 5.5 Limpio Company produces dishwashers for 36 retail outlets. Of the 36 retail outlets, 34 are small, separately owned appliance stores and two are large retail chains. The two large retailers buy 80% of the dishwashers produced. The 34 smaller customers purchase dishwashers in approximately equal quantities, where the orders are about the same size. Data concerning Limpio's customer activity are as follows: Units purchased Orders placed Number sales calls Manufacturing costs Order filling costs allocated Sales force costs allocated Large Retailers Smaller Retallers 60,000 15,000 20 8 1,500 816 $4,500,000 $ 646,400 $1,125,000 $ 161,600 $ 320,000 $ 80,000 Currently, customer-driven costs are assigned to customers based on units sold, a unit-level driver. Required: Assign costs to customers by using an ABC approach. Round activity rates and activity costs to the nearest dollar.