Lynnwood Ltd. is reviewing two of its customers using ABC analysis. It has identified the following customer related activities and their rates: Activity Sales Order processing Product handling Special shipping Cost Driver # of visits # of orders # of units # of shipments Rate $450 $125 $12 $500 The company has the following information regarding Enbright Ltd. and Jackson Inc.: Enbright Ltd. 9 18 Jackson Inc. 6 24 Activity # of visits # of orders Product handling (number of units) Special shipping (number of shipments 650 380 15 30 Sales for Enbright and Jackson are $280,000 and $148,000 respectively. The cost of goods sold on these sales are the same at 52%. What is the customer level operating income for Jackson? $76,960 $45,780 $112,800 $148,000