Vibro Company Sells a Product Used in Many Manufacturing Processes

Vibro Company sells a product used in many manufacturing processes. The sales activity involves three activity areas:
$$\begin{array} { l l } \text { Activity Area } & \text { Cost Driver and Rate } \\\text { Order taking } & \$ 100 \text { per purchase order } \\\text { Sales visits } & \$ 50 \text { per visit } \\\text { Delivery vehicles } & 11 \text { per delivery mile }\end{array}$$ The following customer information is given:
$\begin{array}{lrrrr}&\text {AX}&\text {BY}&\text {CV}&\text {DZ}\\\text { Units sold } & 100,000 & 80,000 & 70,000 & 60,000 \\\text { List price } & \$ 50 & \$ 50 & \$ 40 & \$ 50 \\\text { Actual sales price } & \$ 45 & \$ 48 & \$ 38 & \$ 50 \\\text { Number of purchase orders } & 30 & 20 & 15 & 10 \\\text { Number of sales visits } & 6 & 5 & 4 & 3 \\\text { Number of deliverv miles } & 100 & 80 & 70 & 60\end{array}$
-Refer to the figure.Which customer has the least activity costs?

A) AX
B) BY
C) DZ
D) CV