Windows of the World (WoW) sells and delivers new windows to construction sites in the Midwest. Each window is sold for $130. In addition, WoW charges a flat fee of $5 per window for shipping and handling. Some customers are happy with the arrangement while others are leaving. The owner of WoW, Jack, decides to take a closer look at the situation and hires a consultant to do the job. The consultant compiles the data on shipping and handling for the second quarter and prepares the following table: Jack also provides activity data from two representative customers (Ray and Jerry), one stays and one is leaving. Required: 1. Determine the cost driver rates associated with shipping and handling activities. 2. Determine customer cost for Ray and Jerry. 3. Recommend changes to WoW's shipping and handling pricing policy