Colleen Company has gathered the following data pertaining to activities it performed for two of its major customers. Jerry Inc. Kate Co. 60 1,000 400 Number of orders Units per order Sales returns: Number of returns Total units returned Number of sales calls 50 130 11 Colleen sells its products at $190 per unit. The firm's gross margin ratio is 25%. Both Jerry and Kate pay their accounts promptly and no accounts receivable is over 30 days. After using business intelligence software to carefully analyze the operating data for the past 30 months, the firm has determined the following activity costs: Activity Sales calls Order processing Deliveries Sales returns Sales salary Cost Driver and Rate $ 600 per visit 270 per order 180 per order 210 per return and $4 per unit returned 95,000 per month Required: 1. Classify activity costs into cost categories (unit, batch, etc.) and compute the total cost for Colleen Company to service Jerry Inc. and Kate Co. Jerry Inc. Kate Co. Customer unit level costs: Sales return 8 Customer batch level costs: Order processing Delivery Sales return Sales return 10 540 16,200 10,800 Customer sustaining costs: Sales calls 6,600 1,800 Total $ 7,950 $ 28,800