Activity-Based Customer-Driven Costs Suppose that Stillwater Designs 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 are buying the same product. Stillwater Designs provides the following information about customer-related activities and costs for the most recent quarter: JIT Non-JIT Distributors Distributors Sales orders 800 80 Sales calls 70 70 Service calls 350 175 Average order size 750 7,500 Manufacturing cost/unit $125 $125 Customer costs: Processing sales orders $3,430,000 Selling goods 1,120,000 Servicing goods 1,050,000 Total $5,600,000 Required: Download Excel spreadsheet 1. Calculate the total revenues per distributor category, and assign the customer costs to each distributor type by using revenues as the allocation base. Selling price for one unit is $150. Round calculations to the nearest dollar. JIT Non-JIT Sales (in units) 600,000 600,000 Sales 90,000,000 $ 90,000,000 Allocation 2,800,000 2,800,0002. Conceptual Connection: Calculate the customer cost per distributor type using activity-based cost assignments. Round the interim calculations to the nearest dollar. JIT Non-JIT Ordering costs 4,158 X X Selling costs X X Service costs X X Total X $ X For non-JIT distributors by how much can the price be decreased without affecting customer profitability? Round your answer to the nearest cent. X per unit