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: Large Retailer Smaller Retailers 72,000 Units purchased 108,000 Orders placed 3,600 Number of sales calls 882 $28,800,000 Manufacturing costs Order filling costs allocated Sales force costs allocated $43,200,000 $1,527,120 $810,000 $1,018,080 $540,000 Currently allocated on sales volume (units sold). Currently, customer-driven costs are assigned to customers based on units sold, a unit-level driver Required: Assign costs to customers by using an ABC approach. Round your answers and all intermediate calculations to the nearest dollar. Order filling rate X per order Selling call rate per sales call Cost assignment: Large retailer Smaller retailers