Suppose that Stillwater Designs has two classes of distributors: JIT distributors and non$-$JIT distributors. The JIT distributor places small, frequent orders, and the non$-$JIT distributor tends to place larger, less frequent orders. Both types of distributors are buying the same product. Stillwater Designs provides the following information about customer$-$related activities and costs for the most recent quarter:

JIT

Distributors Non$-$JIT

Distributors

Sales orders $70070$

Sales calls $7070$

Service calls $350175$

Average order size $7507,500$

Manufacturing cost$/$unit $$125$ $$125$

Customer costs:

Processing sales orders $$3,430,000$

Selling goods $1,120,000$

Servicing goods $1,050,000$

Total $$5,600,000$

Required:

$1.$ Calculate the total revenues per distributor category, and assign the customer costs to each distributor type by using revenues as the allocation base. Selling price for one unit is $$150.$ Round calculations to the nearest dollar.

JIT Non$-$JIT

Sales $($in units$)$ fill in the blank $1$

fill in the blank $2$

Sales $fill in the blank $3$

$fill in the blank $4$

Allocation $fill in the blank $5$

$fill in the blank $6$

$2.$ Conceptual Connection: Calculate the customer cost per distributor type using activity$-$based cost assignments. Round the interim calculations to the nearest dollar.

JIT Non$-$JIT

Ordering costs $fill in the blank $7$

$fill in the blank $8$

Selling costs $fill in the blank $9$

$fill in the blank $10$

Service costs $fill in the blank $11$

$fill in the blank $12$

Total $fill in the blank $13$

$fill in the blank $14$