Stinler Corporation manufactures curtains for retail stores and for individual customers. The retail chain buys 70% of the curtains produced. The individual customers purchase curtains in approximately equal quantities, where the orders are about the same size. Data concerning Stinler's customer activity are as follows: Individual Customers 24,000 492 Retail Stores Units sold Orders placed Number of sales calls 56,000 8 4 156 Manufacturing costs 8,000,000 3,500,000 Order filling costs allocated Sales force costs allocated 375,000 225,000 265,000 135,000 Currently, allocations of Order Filling and Sales Force costs are assigned to customers based on units sold, a unit-level driver Show all calculation steps to Re-assign Order Filling and Sales Force costs to customers by using an ABC approach