Stage 2 ABC for a Wholesale Company Information is presented for the activity costs of Oxford Wholesale Company: Activity Cost per Unit of Activity Driver Customer relations per month $105 Selling Accounting Warehousing Packing per customer 0.08 per sales dollar 5.00 per order 0.50 per unit shipped 0.25 per unit shipped 0.20 perpound shipped Shipping The following information pertains to Oxford Wholesale Company's activities in Massachusetts for the month of March 2016 Number of orders 235 Sales revenue $125,200 Cost of goods sold 569,940 Number of customers 25 Units shipped Pounds shipped 4700 70.500