Lynnwood Ltd. is reviewing two of its customers using ABC analysis. It has identified the following customer related activities and their rates: Activity Cost Driver Rate Sales # of visits $450 Order processing a of orders $125 Product handling w of units $12 Special shipping # of shipments 5500 The company has the following information regarding Enbright Ltd. and Jackson Inc.: Activity Enbright Ltd. Jackson Inc. of visits of orders 18 24 Product handling number of units) Special shipping (number of shipments 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% 650 380 What is the customer level operating income for Jackson? $76,960 $45,780 $112.800 $140,000