The sales manager of a children's clothing manufacturer and wholesaler is analyzing the profitability of two groups of customers. One group consists of small, family-owned stores that purchase frequent small orders with very specific types of clothing that may require special handling during the manufacturing process. The other group consists of discount retailers that buy large lots of standard clothing at a standard mix but at lower prices. Recently, the firm has implemented a balanced scorecard and has begun to collect financial and nonfinancial data for each type of customer. The firm is considering whether it would be worthwhile to concentrate on one type of customer as a differentiation strategy. The accountant has gathered the following relevant information for the past month. Family Stores Discount Retailer Number of customers 200 25 Revenues $960,000 $1,500,000 Direct costs (DM and DL) $480,000 $542,000 Delivery costs $55,200 $20,000 Number of returns 1,000 125 Number of change orders 140 N Number of deliveries 435 35 Following are the performance measures used to analyze customer benefit by group. Revenue per customer Revenue less direct costs per customer Distribution costs per customer Number of returns per customer Change orders per customer Number of deliveries per customer (a) Calculate the performance measures for each customer type. (Round answers in dollars to 0 decimal places, e.g. 125 and other answers to 1 decimal place, e.g. 25.2.) Family Discount $ ta Revenue per customer $ ta Revenue less direct costs per customer $ $ ta Distribution costs per customer Number of returns per customer Change orders per customer Number of deliveries per customer