Henson Tech has only two retail and two wholesale customers. Information relating to each customer for 2017 follows (in thousands):

HansonTech's annual distribution-channel costs are $42 million for wholesale customers and $10 million for retail customers. The company's annual corporate-sustaining costs, such as salary for top management and general-administration costs, are $61 million. There is no cause-and-effect or benefits-received relationship between any cost-allocation base and corporate-sustaining costs. That is, HansonTech could save corporate-sustaining costs only if the company completely shuts down.

Power vnpiesaler 425.000 wnolesaler 580,000 Energy 135.000 Revenues at list price $ 85,000 25.000 42.000 7.800 490 Price discounts Revenues at actual prices 400.000 127 200 84,510 - X 518,000 465,000 Data Table 345.000 121.000 82,000 55.000 53,000 6.200 2,510 Cost of goods sold Gross margin Customer-level operating costs Delivery Order processing Sales visits 440 600 160 145 800 175 1,020 5,200 140 1,150 5.900 1.900 Wholesale Customers North America South America Wholessa Wholesaler $ 425,000 S 560,000 $ 25,000 42,000 345,000 465,000 440 600 800 1,020 Retail Customers Green Global Energy Power 135,000 $ 85,000 7.800 490 121,000 82,000 160 145 175 140 1,900 1,150 Total aust-eveloper, costs 7.140) 6,820 Revenues at list prices Discounts from list prices Cost of goods sold Delivery costo Order processing costs Cost of sales visit 2235 1,435 47.860 $ 48,180 S 3.965 $ 1,075 Customer-level operating income 5.900 5,200 Requirement 2. Prepare a customer-cost hierarchy report. (Enter amounts in thousands) Customer Distribution Channels (all amounts in thousands of U.S. Dollars) Wholesale Customers Retail Customers Total N. America S. America Total Green Global Total Wholesale Wholesaler Wholesaler Retail Energy Power Revenues at actual prices Print Done customer-level costs Customer-level operating income Distribution-channel costs Distribution-channel-level oper.inc. Corporate-sustaining costs Operating income Power vnpiesaler 425.000 wnolesaler 580,000 Energy 135.000 Revenues at list price $ 85,000 25.000 42.000 7.800 490 Price discounts Revenues at actual prices 400.000 127 200 84,510 - X 518,000 465,000 Data Table 345.000 121.000 82,000 55.000 53,000 6.200 2,510 Cost of goods sold Gross margin Customer-level operating costs Delivery Order processing Sales visits 440 600 160 145 800 175 1,020 5,200 140 1,150 5.900 1.900 Wholesale Customers North America South America Wholessa Wholesaler $ 425,000 S 560,000 $ 25,000 42,000 345,000 465,000 440 600 800 1,020 Retail Customers Green Global Energy Power 135,000 $ 85,000 7.800 490 121,000 82,000 160 145 175 140 1,900 1,150 Total aust-eveloper, costs 7.140) 6,820 Revenues at list prices Discounts from list prices Cost of goods sold Delivery costo Order processing costs Cost of sales visit 2235 1,435 47.860 $ 48,180 S 3.965 $ 1,075 Customer-level operating income 5.900 5,200 Requirement 2. Prepare a customer-cost hierarchy report. (Enter amounts in thousands) Customer Distribution Channels (all amounts in thousands of U.S. Dollars) Wholesale Customers Retail Customers Total N. America S. America Total Green Global Total Wholesale Wholesaler Wholesaler Retail Energy Power Revenues at actual prices Print Done customer-level costs Customer-level operating income Distribution-channel costs Distribution-channel-level oper.inc. Corporate-sustaining costs Operating income