Cornerstone Exercise 7-5 Activity-Based Customer Costing Underwood Company produces sofas for 20 retail outlets. Of the 20 retail outlets, 19 are small, independently owned furniture stores and one is a retail chain. The retail chain buys 60 percent of the sofas produced. The 19 smaller customers purchase sofas in approximately equal quantities, where the orders are about the same size. Data concerning Underwood's customer activity are as follows: 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