UFO Ltd manufactures lenses for the mobile phones. The cost accountant has recently completed a customer-profitability study. The following activity-based costing information was the basis for the 2017 analysis Cost driver rate ($) 1,500 300 50 500 Cost driver Customer-related activities Sales activity Order taking Special handling Special shipping base Sales visit Purchase orders Units handled Shipments In 2017, cost-driver data for two of UFO's customers were as follows: Customer-related activitiesCustomer A Sales activity Order taking Special handling Special shipping Customer B 7 visits 20 orders 9 visits 15 orders 900 units handled 500 units handled 18 shipments 20 shipments