Activity$-$Based Customer Costing

Sleepeze Company produces mattresses for $20$ retail outlets. Of the $20$ retail outlets, $19$ are small, separately owned furniture stores and one is a retail chain. The retail chain buys $60\%$ of the mattresses produced. The $19$ smaller customers purchase mattresses in approximately equal quantities, where the orders are about the same size. Data concerning Sleepeze's customer activity are as follows:

$\backslash$table$[[,$Large Retailer,Smaller Retailers$],[$Units purchased,$108,000,72,000],[$Orders placed,$36,3,600],[$Number of sales calls,$18,882],[$Manufacturing costs,$$43,200,000,$$$28,800,000$