Redwood Company sells craft kits and supplies to retail outlets and through its catalog. Some of the items are manufactured by Redwood, while others are purchased for resale. For the products it manufactures, the company currently bases its selling prices on a product-costing system that accounts for direct material, direct labor, and the associated overhead costs. In addition to these product costs, Redwood incurs substantial selling costs, and Roger Jackson, controller, has suggested that these selling costs should be included in the product pricing structure.

Cost Category Sales commissions Catalogs Cost of catalog sales Credit and collection Total selling costs Amount Cost Driver $ 811, 500 Boxes of yarn sold to retail stores 404, 720 Catalogs distributed 206, 100 Skeins sold through catalog 91,200 Number of retail orders $1,513, 520 The knitting yarn is sold to retail outlets in boxes, each containing 12 skeins of yarn. The sale of partial boxes is not permitted. Commissions are paid on sales to retail outlets but not on catalog sales. The cost of catalog sales includes telephone costs and the wages of personnel who take the catalog orders. Jackson believes that the selling costs vary significantly with the size of the order. Order sizes are divided into three categories as follows: Order Size Small Medium Large Catalog Sales 1 - 10 skeins 11 - 20 skeins Over 20 skeins Retail Sales 1-10 boxes 11-20 boxes Over 20 boxes An analysis of the previous year's records produced the following statistics. Retail sales in boxes (12 skeins per box) Catalog sales in skeins Number of retail orders Catalogs distributed Small 2,500 97,000 665 128, 850 Order Size Medium 72,000 70,000 3, 315 260, 225 Large 196,000 62,000 7, 420 116, 825 Total 270, 500 229,000 11, 400 505, 900 Required: 1. Prepare a schedule showing Redwood Company's total selling cost for each order size and the per-skein selling cost within each order size. (Round your intermediate calculations and unit cost per order to 2 decimal places.) Total $ $ 0 REDWOOD COMPANY Computation of Selling Costs By Order Size and Per Skein Within Each Order Size Order Size Small Medium Large Sales commissions Catalogs Cost of catalog sales Credit and collection Total cost for all orders of a given size $ 0 $ Units (skeins) sold Unit cost per order of a given size 0 0 0 0 $ 0