please include step by step calculations

1) Hidden Valley Company produces precision components. Hidden Valley has six customers, one accounts for 40 percent of the sales, with the remaining five accounting for the rest of the sales. The five smaller customers purchase components in roughly equal quantities. Orders placed by the smaller customers are about the same size. Data concerning Hidden Valley's customer activity follow: Units purchased Orders placed Number of sales calls Manufacturing cost Large Five Small Customer Customers 200,000 300,000 10 350 20 230 $600,000 $900,000 Order-filling costs for Hidden Valley Company total $180,000, and sales-force costs are $275,000. Required: Allocate the order-filling and sales force costs to the customers based on sales volume. Large Small Allocate the order-filling and sales force costs to the customers using an activity-based costing approach. Large Small