Friendly Company produces precision components. Friendly has eleven customers, one of which accounts for 60 percent of the sales, with the remaining ten accounting for the rest of the sales. The ten smaller customers purchase components in roughly equal quantities. Orders placed by the smaller customers are about the same size. Data concerning Friendly's customer activity follow: Ten Small Large Customer Customers Units purchased 300,000 200,000 Orders placed 420 Number of sales calls 230 Manufacturing cost- $ 900,000 $ 600,000 Salese $ 1,800,000 $ 1,200,000 # Order-filling costs for Friendly Company total $360,000, and sales-force costs are $300,000.- 12 20 Required: Determine the cost of serving each of the two classes of customers (large and small). Allocate the order-filling and sales force costs to the customers using an activity-based costing approach