(c) Fast Sdn. Bhd. is a dynamic postal (mail, retail, courier, and international), logistics, aviation, financial and supply chain solutions provider with the largest delivery and touchpoint network in Malaysia, offering an extensive retail network experience through its core business segments. The cost management officer has just completed a customer profitability analysis, at the request of the marketing manager. The following information forms the basis of the analysis. Sales revenues and direct costs of the three services offered by Fast Sdn. Bhd. in the year 2020: Premium delivery Standard delivery International delivery Sales (RM) 1,800,000 5,400,000 4,600,000 Direct costs (RM) 1,000,000 3,800,000 3,200,000 Direct customers and corporate customers contributed 30% and 70% respectively of the total sales revenue of the company. Direct customers incurred 35% and corporate customers incurred 65% of the total direct costs for the year. (iii) Prepare the customer profitability statement for the two customer groups. (3 marks) (iv) Discuss the relative profitability of the two customer groups (in (ii) above) and the three types of services (in (i) above) offered by Fast Sdn. Bhd. (6 marks)