William Company 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 purchase the same product. The customer-related activities and costs for the previous quarter are as follows: Activity Sales Orders Sales Calls JIT distributors Non-JIT distributors 400 100 50 50 Service Calls 200 100 Average Order Size 90 1,400 Manufacturing Cost/Unit $50 $50 Customer Costs: Processing Sales Orders $160,000 Selling Goods $150,000 Servicing Goods $180,000 Total $490,000 Calculate the total customer cost for the JIT distributors. (Note: Round the activity rates and activity costs to the nearest dollar.) $248,000 $323,000 $195,000 $490,000