Accounting

(a) | |Customer 1 |Customer 2 |Customer 3 |Customer

4 | |

| |Sales |$1,000 |$1,000 |$2,500 |$3,000 |

| |Less returns | 0 | 200 | 500 | 1,500 |

| |Net sales |$1,000 |$800 |$2,000 |$1,500 |

| | | | | | |

| |Cost of goods sold, | | | | |

| |75% of sales |750 |600 |1,500 |1,125 |

| | | | | | |

| |Processing mail orders, | | | | |

| |$5 per nonphone order |0 |30 |20 |0 |

| | | | | | |

| |Process phone orders, | | | | |

| |$80 per hour |20 |0 |0 |80 |

| | | | | | |

|...