Howell sells specialized products produced by electronics companies to engineering firms. Howell sells these products at a price based on Howells purchase price. Howells customer cost hierarchy is as follows:

Activity level Cost Unit: 40% selling price

Batch: $200 per sales order

Customer: $500 per customer per year

Facility: $60,000 per year

Next year Howell plans to sell $4,000,000 of product to the 100 engineering firms they serve. They anticipate that each firm will place an average of 4 orders. Howell's predicted customer costs for next year are: