Pilt Corporation manufactures a product called the Pilt, which it sells to merchandising firms such as International House of Pilts (IHOP), Pilts-R-Us (PRU), Pilt Marcus (PM), Pilt City (PC), Good Pilts (PP), and Pilt-mart (Pmart). The list price of a Pilt is $40, and the full manufacturing costs are $30. Salespeople receive a commission on sales, but the commission is based on number of orders taken, not on sales revenue generated or number of units sold. Salespeople receive a commission of $20 per order (in addition to regular salary). LO 4 GM customer-level operating incomes, $2,340 Pilt Corporation makes products based on anticipated demand. Pilt Corporation carries an inventory of Pilts, so rush orders do not result in any extra manufacturing costs over and above the $30 per Pilt. Pilt Corporation ships finished product to the customer at no additional charge to the customer for either regular or expedited delivery. Pilt incurs significantly higher costs for expedited deliveries than for regular deliveries. Expected and actual customer-level cost driver rates are