terestof10%peryear.Therewerefourprimaryactivitiesdoneatthedistributioncenter--processcartonsinandoutofthefacility,thenewdesktopdeliveryservice,orderhandling,anddataentry.Basedonthereportofdistributioncenterteam,90%oftheworkersprocesscartonsinandoutofthefacility,theremaining10%ofworkerswereassignedtothedesktopdeliveryservice.Thus,itcanbeconcludedthatcostsofsetupamanualcustomerorderwere$160,000,enterindividualorderlinesinanorderwere$600,000,andvalidateanEDI/orderwere$40,000.Followingtheabovegraphcanbeclearlyexplainthequestion.ItisclearthatcostofitempurchasedforAwere:$(92900+0+1224.96+319.8)=$94444.76;ForBwere;$(92900+5500+10208+959.4)=$109567.ordingtotheExhibit3,soCustomerAspent$1224.96andCustomerBspent$10,208.Anditisobviousthat$8983.04moremoneyspentonCustomerB.Theorderentryexpensecan’puted.