Activity Based Costing Antoine Company sells small machine parts to distributors. There are two classes of distributors: JIT distributors and non-JIT distributors. The JIT distributors place small, frequent orders and the non-JIT distributors tend to place larger, less frequent orders. Both types of distributor purchase the same product. The customer activities and costs for the previous quarter are as follows: JIT Distributors Non-JIT Distributors Activity Driver: Number of Sales Orders 500 30 Number of Sales Calls 30 30 Number of Service Calls 200 90 Total Units of Goods Ordered 45,000 45,000 Selling Price per Unit Manufacturing Cost per Unit $13.00 $8.00 $13.00 $8.00 Total Customer Costs: Processig Sales Orders Selling Servicing Total $30,000 $42,000 $56,000 $128,000 a. Calculate the activity rates for processing sales orders, for selling, and for servicing (round to 2 decimals). b. Calculate the total customer cost (round to nearest whole dollar) and the customer cost per unit (round to 2 decimals) for the JIT distributors and for the non-JIT distributors, using the activity rates. C. Calculate the profitability of the JIT distributors and of the non-JIT distributors, in total and per unit. d. Identify one potential specific action the company could take to improve the profitability of the less profitable distributor type