Lowe Industries has two retail and two wholesale customers. Information relating to each customer for 2018 is as follows: Wholesale A Wholesale B Retail A Retail B Revenues at list prices ($) 770 000 1 250 000 290 000 350 000 Discounts from list prices ($) 52 000 78 900 20 500 6 150 Cost of sales ($) 520 000 1 090 000 300 000 150 000 Delivery costs ($) 28 900 23 490 16 500 14 250 Order processing costs ($) 12 620 16 940 9 440 7 300 Cost of sales visits ($) 12 700 10 250 9 280 8 200 Distribution channel costs 31 000 31 000 10 000 Corporate sustaining costs 45 000 Prepare a customer cost-hierarchy-based operating income statement