Requirement: Prepare a customer$-$cost hierarchy report. $($Enter amounts in thousands.$)$

Orsack Tech has only two retail and two wholesale customers. Information relating to each customer for 2020 follows (in thousands): (Click the icon to view the data.) Orsack Tech's annual distribution-channel costs are $42 million for wholesale customers and $4 million for retail customers. The companys annual corporate-sustaining costs, such as salary for top management and general-administration costs, are $60 million. There is no cause-and-effect or benefits-received relationship between any cost-allocation base and corporate-sustaining costs. That is, Orsack Tech could save corporate-sustaining costs only if the company completely shuts down. Read the guirements. Delivery Order processing Sales visits Total cust-level oper. costs Customer-level operating income 460 825 5,900 7,185 82,815 $ 620 1,010 5,500 7,130 142,870 $ 180 235 2,500 2,915 9,885 130 120 1,150 1 ,400 8,120 Data table Revenues at list prices Discounts from list prices Cost of goods sold Delivery costs Order processing costs Cost of sales visit Wholesale Customers Retail Customers North America Wholesaler 435,000 $ 20,000 325,000 460 825 5,900 Print South America Wholesaler Green Energy Global Power 630,000 $ 135,000 $ 100,000 Requirement 2. Prepare a customer-cost hierarchy report. (Enter amounts in thousands.) Customer Distribution Channels (all amounts in thousands of U.S. Dollars) Wholesale Customers Retail Customers Revenues at actual prices Customer-level costs Customer-level operating income Distribution-channel costs Distribution-channel-level oper. inc. Corporate-sustaining costs Operating income Total 988,630 243,690 40,000 440,000 620 1,010 5,500 Done 7,200 115,000 180 235 2,500 480 90,000 130 120 1,150 Total Wholesale 779,315 225,685 N. America Wholesaler 415,000 332,185 82,815 S. America Wholesaler 590,000 447,130 142,870 Total Retail $ 227,320 209,315 18,005 Green Energy $ 127,800 117,915 $ 9,885 Global Power 99,520 91 ,400 8,120