My question is how do you calculate the two highlighted cells for distribution channel costS?

Burtman - Tech has only two retail and two wholesale customers. Information relating to each customer for 2017 follows (in thousands): Click the icon to view the data.) Burtman - Tech's annual distribution-channel costs are $40 million for wholesale customers and $5 million for retail customers. The company's annual corporate-sustaining costs, such as salary for top management and general-administration costs, are 569 million. There is no cause-and-effect or benefits-received relationship between any cost-allocation base and corporate-sustaining costs. That is, Burtman-Tech could save corporate-sustaining costs only if the company completely shuts down. Read the requirements Wholesaler Wholesaler Energy Power Revenues at list price 440,000 560,000 145,000 85,000 Price discounts 30,000 38,000 7,200 480 Revenues at actual prices 410,000 522,000 137,800 84,520 Cost of goods sold 350,000 465,000 123,000 82,000 Gross margin 60,000 57,000 14,800 2,520 Customer-level operating costs: 480 650 210 110 Delivery Order processing 725 1,020 185 125 Sales visits 5,900 5,500 2,400 1,250 Total cust-level oper. costs 7,105 7,170 2,795 1,485 52,895 $ 49,830 $ 12,005 $ 1,035 Customer-level operating income Wholesale Customers Retail Customers Total N. America S. America Total Green Global Total Wholesale Wholesaler Wholesaler Retail Energy Power Revenues at actual prices 932000 410000 522000 222320 137800 11543201 1038555 845201 83485 Customer-level costs 829275 357105 472170 209280 125795 Customer-level operating income 49830 115765 102725 52895 13040 12005 1035 Distribution-channel costs Distribution-channel-level oper.inc. Corporate-sustaining costs