Orsack minus TechOrsack$$Tech$\text{'}$s

annual$$ distribution$-$channel costs are

$ $38$$$38$

million for wholesale customers and

$ $7$$$7$

million for retail customers. The$$ company's annual$$ corporate$-$sustaining costs, such as salary for top management and$$ general$-$administration costs, are

$ $60$$$60$

million. There is no$$ cause$-$and$-$effect or$$ benefits$-$received relationship between any$$ cost$-$allocation base and$$ corporate$-$sustaining costs. That$$ is$,$

Orsack minus TechOrsack$$Tech

could save$$ corporate$-$sustaining costs only if the company completely shuts down.