Requirements 1. Calculate customer-level operating income. 2. Prepare a customer-cost hierarchy report. 3. Ossen - Tech's management decides to allocate all corporate-sustaining costs to distribution channels: $55 million to the wholesale channel and $11 million to the retail channel. As a result, distribution channel costs are now $95 million ( $40 million +$55 million) for the wholesale channel and $18 million ( $7 million +$11 million) for the retail channel. Calculate the distribution-channel-level operating income. On the basis of these calculations, what actions, if any, should Ossen - Tech's managers take? Explain. 4. How might Ossen - Tech use the new cost information from its activity-based costing system to better manage its business? Customer Distribution Channels Requirement 1. Calculate customer-level operating income. Begin by calculating each customer's gross margin. Then calculate the operating income for each customer. (Enter amounts in thousands.) Data table