22. 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.$250,020

d.$448,730

e.$612,370