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eBook Activity-Based Customer-Driven Costs Suppose that Stillwater Designs has two classes of distributors: IT distributors and non-IT distributors. The IT 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: JIT Non-JIT Distributors Distributors Sales orders 800 80 Sales calls 70 70 Service calls 350 175 550 5,500 $125 $125 Average orders