Workshape Manufacturing 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 activities and costs for the previous quarter are as follows: Activity JIT distributors Non-JIT distributors Sales Orders 500 30 Sales Calls 30 30 Service Calls 200 90 90 1,400 Average Order Size Manufacturing Cost/Unit $50 $50 Customer Costs: $160,000 Processing Sales Orders Selling Goods $155,000 Servicing Goods $195,000 Total $500,000 Calculate the total customer cost for the JIT distributors. (Note: Round the activity rates and activity costs to the nearest dollar.) a. $612,37O b. $448,730 Oc. $362,890 Od. $250,020 e. $487,560