Ex $5\mathrm{.}35($Algo$)$ ABC; Selling Costs $($LO $5\mathrm{.}2,5\mathrm{.}4)$

Textile Crafts Company $($TCC$)$ sells craft kits and supplies to retall outlets and through online sites such as

Etsy.com. Some of the items

are manufactured by TCC$,$ whlle others are purchased for resale. For the products it manufactures, the company currently bases its

felling prices on a product$-$costing system that accounts for direct materlal, direct labor, and the assoclated overhead costs. In addition

to these product costs, TCC Incurs substantial selling costs, and Roger Jackson, controller, has suggested that these selling costs

$=$hould be included in the product pricing structure.

After studying the costs incurred over the past two years for one of its products, skelns of knitting yarn, Jackson has selected four

categorles of selling costs and chosen cost drlvers for each of these costs. The selling costs actually incurred during the past year and

he cost drivers are as follows:

The knitting yarn is sold to retall outlets in boxes, each containing $12$ skelns of yarn. The sale of partial boxes is not permitted.

Commissions are paid on sales to retall outlets but not on online sales. The cost of online sales includes technology Infrastructure

costs and the wages of personnel who process the online orders. Jackson belleves that the selling costs vary significantly with the size

of the order. Order sizes are divided Into three categorles as follows:

An analysis of the prevlous year's records produced the following statistics.

Required:

Prepare a schedule showing TCC$\text{'}$s total selling cost for each order slze and the per$-$skeln selling cost within each order slze.

Note: Round your intermedlate calculations and unit cost per order to $2$ decimal places.