Sleepeze Company produces mattresses for 20 retail outlets. Of the 20 retail outlets, 19 are small, separately owned furniture stores and one is a retail chain. The retail chain buys 60% of the mattresses produced. The 19 smaller customers purchase mattresses in approximately equal quantities, where the orders are about the same size. Data concerning

	Large Retailer	Smaller Retailer
Units Purchased	108,000	72,000
Orders Placed	36	3600
Number of Sales Calls	18	882
Manufacturing costs	$43,200,000	$28,800,000
Order filling cost allocated*	$1,455,127	$970,085
Sales force costs allocated*	$719,820	$479,880

*Currently allocated on sales volume (units sold).

Currently, customer-driven costs are assigned to customers based on units sold, a unit-level driver.

Required:

Assign costs to customers by using an ABC approach. Round your answers and all intermediate calculations to the nearest dollar.

Order filling rate	$ per order
Selling call rate	$ per sales call
Cost assignment:
Large retailer	$
Smaller retailers	$