Joker Inc. has only two retail and two wholesale customers. Information relating to each customer for 2016 follows: ata table Reference Retail Noon Wholesale West Region East Region Wholesaler Wholesaler $ 790,000 $ 1,230,000 $ 51,900 79,300 Crisp Corp Inc. Revenues at list price Wholesale Customers Retall Customers West Region East Region Wholesaler Wholesaler Noon Inc. Crisp Corp $ 790,000 $ $ 1,230,000 $ 270,000 $ 360,000 51,900 79,300 20,400 6,200 590,000 1,040,000 300.000 155.000 28,700 23,450 16.470 14,250 12,660 16,860 9,400 7,220 12,100 10,290 9,340 8,190 270,000 $ 20,400 Revenues at list prices Discounts from list prices Cost of goods sold Delivery costs Order processing costs Cost of sales visit 360,000 6,200 738,100 590,000 1,150,700 1.040,000 249,600 300,000 353.800 155.000 148,100 110,700 (50,400) 198.800 Price discounts Revenues at actual prices Cost of goods sold Gross margin Customer-level operating costs: Delivery Order processing Sales visits Total cust-level oper. costs . Customer level operating income 16,470 14,250 Reference 28,700 12,660 12.100 23,450 16,880 10,290 9,400 9,340 7,220 8.190 53,460 50,600 35,210 29,660 = Total customer-level costs 643,460 W. Region $ 94,840 $ 80,100 $ (85,610) S 169.140 Cust-level oper. costs + Cost of goods sold $ 53 460 + S 590,000 $ $ 50.800 + S 1.040,000 $ 35.210 + S 300,000 $ 29,660 + S 155.000 = $ E. Region Noon Inc. 1,090,600 = $ 335,210 Crisp Corp = $ 184,660 Customer Distribution Channels (all amounts in thousands of U.S. Dollars) Wholesale Customers Retail Customers Total W. Region E. Region Total Noon Crisp Wholesale Wholesaler Wholesaler Retail Inc. Corp Total Revenues at actual prices Customer-level costs Customer-level oper. inc. (loss) Dist.-channel costs allocated III based on revenues Dist.-channel-level oper. inc. (loss) Corporate-sustaining costs alloc. to dist. channels based on channel oper.inc. Allocation of costs alloc. to dist. channel reallocated to customers based on oper. inc. Operating income (loss) Joker Inc. has only two retail and two wholesale customers. Information relating to each customer for 2016 follows: ata table Reference Retail Noon Wholesale West Region East Region Wholesaler Wholesaler $ 790,000 $ 1,230,000 $ 51,900 79,300 Crisp Corp Inc. Revenues at list price Wholesale Customers Retall Customers West Region East Region Wholesaler Wholesaler Noon Inc. Crisp Corp $ 790,000 $ $ 1,230,000 $ 270,000 $ 360,000 51,900 79,300 20,400 6,200 590,000 1,040,000 300.000 155.000 28,700 23,450 16.470 14,250 12,660 16,860 9,400 7,220 12,100 10,290 9,340 8,190 270,000 $ 20,400 Revenues at list prices Discounts from list prices Cost of goods sold Delivery costs Order processing costs Cost of sales visit 360,000 6,200 738,100 590,000 1,150,700 1.040,000 249,600 300,000 353.800 155.000 148,100 110,700 (50,400) 198.800 Price discounts Revenues at actual prices Cost of goods sold Gross margin Customer-level operating costs: Delivery Order processing Sales visits Total cust-level oper. costs . Customer level operating income 16,470 14,250 Reference 28,700 12,660 12.100 23,450 16,880 10,290 9,400 9,340 7,220 8.190 53,460 50,600 35,210 29,660 = Total customer-level costs 643,460 W. Region $ 94,840 $ 80,100 $ (85,610) S 169.140 Cust-level oper. costs + Cost of goods sold $ 53 460 + S 590,000 $ $ 50.800 + S 1.040,000 $ 35.210 + S 300,000 $ 29,660 + S 155.000 = $ E. Region Noon Inc. 1,090,600 = $ 335,210 Crisp Corp = $ 184,660 Customer Distribution Channels (all amounts in thousands of U.S. Dollars) Wholesale Customers Retail Customers Total W. Region E. Region Total Noon Crisp Wholesale Wholesaler Wholesaler Retail Inc. Corp Total Revenues at actual prices Customer-level costs Customer-level oper. inc. (loss) Dist.-channel costs allocated III based on revenues Dist.-channel-level oper. inc. (loss) Corporate-sustaining costs alloc. to dist. channels based on channel oper.inc. Allocation of costs alloc. to dist. channel reallocated to customers based on oper. inc. Operating income (loss)
