Computing cost of usage per customer using the data given.
Calumet Inc is investigating its phone ordering costs and hoping to trace those costs to each of its three customer types, individuals, book stores and internet sales. Calumet uses in-house phone service for regular hours questions and orders and an outside source for weekend evening phone service.
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Individual
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Internet
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Calumet Inc Phone Information
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Total
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Customers
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Book Stores
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Sales
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Phone Hours
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60,000
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30,000
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18,000
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12,000
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In house phone time
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40%
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80%
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10%
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Outside phone time
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60%
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20%
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90%
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In-house phone time
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$276,000
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Outside phone service costs
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$583,000
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Total phone service costs
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$859,000
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Calumet's phone costs (rounded) for Individual Customers are
a. $144,000
b. $208,800
c. $206,400
d. $444,000