orkshape Manufacturing has two classes of distributors: JIT distributors and non$-$JIT distributors. The JIT distributor places small, frequent orders, and the non$-$JIT distributor tends to place larger, less frequent orders. Both types of distributors purchase the same product. The customer$-$related activities and costs for the previous quarter are as follows:

$\backslash$table$[[$Activity$,$JIT distributors,Non$-$JIT distributors$],[$Sales Orders,$500,30],[$Sales Calls,$30,30],[$Service Calls,$200,90],[$Average Order Size,$90,1,400],[$Manufacturing Cost$/$Unit$,$$$50,$$$50$