Develop a cost system based on the info

B C D E F G H J K L M N P Q 250000 Actual Growth 2012 Exhibit 1 Sales Number of Customers Elite Team Subscribers users Markerting Elite team 200000 20000 157000 3000 2012 Average Annaul gross margin per Customer Exhibit 2 User Subscriber team Elite Product Sales 400 500 800 Serversal Sales Shipping and Handling 20 25 20 Service sales Membership Programs 0 0 108 Cost of goods sold 328 390 640 Gross margin 92 135 288 2012 Income Statement Exhibit 3 Product Sales $232,800 Service Sales $29,240 Cost of goods Sold $187,296 Gross margin $74,744 Salaries & Benefits of warehouse Staff $9,600 Dep. Of Warehouse and Equipment $1,100 Postal Service Shipping $9,800 Internal Delivery Reltaed Exp $18,000 Call Center Exp $5,400 Technology $17,000 Marketing and selling $6,000 General and Aministrative $13,000 Operating Income $15,056 2012 Average Annual Service usage per customer exhibit 4 User SubscriberTeam Elite Number of items ordered 15 60 70 numberof loads in the warehouse 12 20 40 number of packages 10 20 20 number of deliveries 10 10 16 by postal service 10 0 8 by internal seconed day service 0 10 8 number of phone orders 8 2 0 number of SKU's on phone orders 15 4 0 B C D E F G H J K L M N P Q 250000 Actual Growth 2012 Exhibit 1 Sales Number of Customers Elite Team Subscribers users Markerting Elite team 200000 20000 157000 3000 2012 Average Annaul gross margin per Customer Exhibit 2 User Subscriber team Elite Product Sales 400 500 800 Serversal Sales Shipping and Handling 20 25 20 Service sales Membership Programs 0 0 108 Cost of goods sold 328 390 640 Gross margin 92 135 288 2012 Income Statement Exhibit 3 Product Sales $232,800 Service Sales $29,240 Cost of goods Sold $187,296 Gross margin $74,744 Salaries & Benefits of warehouse Staff $9,600 Dep. Of Warehouse and Equipment $1,100 Postal Service Shipping $9,800 Internal Delivery Reltaed Exp $18,000 Call Center Exp $5,400 Technology $17,000 Marketing and selling $6,000 General and Aministrative $13,000 Operating Income $15,056 2012 Average Annual Service usage per customer exhibit 4 User SubscriberTeam Elite Number of items ordered 15 60 70 numberof loads in the warehouse 12 20 40 number of packages 10 20 20 number of deliveries 10 10 16 by postal service 10 0 8 by internal seconed day service 0 10 8 number of phone orders 8 2 0 number of SKU's on phone orders 15 4 0