Y Enterprise$$s annual distribution$-$channel costs are $$36$ million for two wholesale customers

and $$14$ million for two retail customers. Y$$s annual corporate$-$sustaining costs $($such as salary

for top management and general administration costs$)$ are $$46$ million. There is no cause$-$andeffect or benefits$-$received relationship between any cost allocation base and corporate

sustaining costs. That is$,$ Y could save corporate$-$sustaining costs only if the enterprise

completely shut down. Given this information in addition to those provided in above table,

prepare a customer$-$cost hierarchy report, finally showing net operating income for all

customers of Y Enterprise.