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18. Workshape Manufacturing has two classes of distributors: JIT distributors and non-JIT distributors. The JIT distributor places small, frequent orders, and the non-JIT distributor tends to place larger, less frequent orders. Both types of distributors purchase the same product. The customer activities and costs for the previous quarter are as follows: Activity JIT distributors Non-JIT distributors Sales Orders 500 30 Sales Calls 30 30 Service Calls 200 90 Average Order Size 90 1,400 Manufacturing Cost/Unit $50 $50 Customer Costs: Processing Sales Orders $160,000 Selling Goods 155,000 Servicing Goods 195,000 Total $500,000 Calculate the total customer cost for the JIT distributors. (Note: Round the activity rates and activity costs to the nearest dollar.) A. $487,560 B. $362,890 C. $612,370 D. $250,020