Hidden Valley Company produces precision components. Hidden Valley has six customers, one of which accounts for 40 percent of the sales, with the remaining five accounting for the rest of the sales. The five smaller customers purchase components in roughly equal quantities. Orders placed by the smaller customers are about the same size. Data concerning Hidden Valley 's customer activity follow:

	Large Customer	Five Small Customers
Units purchased	200,000	300,000
Orders placed	20	380
Number of sales calls	25	225
Manufacturing cost	$600,000	$900,000

Marketing and distribution costs for Hidden Valley Company consist of order filling - $200,000 and sales-force costs of $285,000.

Q1-Using an activity based costing approach determine the average amount of sales force costs assigned to a small customer. (Round to the nearest $1.00)

Q2-Marketing and distribution costs for Hidden Valley Company consist of order filling - $200,000 and sales-force costs of $285,000. Using an activity based costing approach determine the average amount of order-filling costs assigned to a small customer. (Round to the nearest $1.00)

Q3- Marketing and distribution costs for Hidden Valley Company consist of order filling - $200,000 and sales-force costs of $285,000. If these costs are based on sales volume determine the average amount of marketing and distribution costs assigned to a small customer. (Round to the nearest $1.00)