Design an Activity-Based Costing system for a supply chainAnalyze a business case, recognizing how to deal with customers based on their contribution to costAssessing customer profitabilityUsing customer cost and profitability data to make strategic decisionsUse the information in case Exhibits 1 and 2 and other necessary data in the case on activities and costs to develop an Activity-Based Cost system for JBI, i.e., how much each activity is costing JBI for each customer. Excel templates are available (Sheets 1 and 2) to guide your work.Use this ABC system to determine customer profitability for Saver Superstore, Oscar's Oddlots, Midewellen Supermarket, and Downtown Retail (Sheet 2 of the provided template).Use your results from Sheet 2 to compare customer costs and profits of the traditional costing system to the ABC system you have designed in (1). According to your ABC system, would you recommend entertaining a lower price to Saver SuperStore?