Mabrook JSC has only two retail and two wholesale customers. Information relating to each customer for 2021 financial year follows: Wholesale Customers Retail Customers Nutrist Inc Purist Corp. Janin Mark Revenues at list $750,000 $1,950,000 $400,000 $420,000 prices Discounts from $54,000 $85,500 $22,100 $7,500 list prices Cost of goods $620,000 $1,230,000 $250,000 $180,000 sold Delivery costs $31,200 $25,400 $12,800 $15,000 Order processing $13,000 $ 16,800 $10,500 $5,000 costs Costs of sales $15,000 $12,750 $11,000 $9,800 visits 1. Mabrook's annual distribution channel costs are $20,000 for wholesale customers and $10,000 for retail customers. The facility sustaining costs are $53,000. Prepare a customer cost hierarchy report