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: Retail Stores 56,000 Individual Customers Units sold Orders placed Number of sales calls 24,000 8 492 4 156 Manufacturing costs $8,000,000 $3,500,000 Order-filling costs allocated $375,000 $225,000 Sales force costs allocated $265,000 $135,000 Currently, customer-driven costs are assigned to customers based on units sold, a unit-level driver. Required: A. Assign costs to customers by using an ABC approach. Ordering Sales calls Retail Stores Individual Customers B. Determine the selling (order-filling and sales force) cost per unit sold for each type of customer. Round your answers to two decimal places. Retail Stores Individual Customers