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Explain the relationship between cost allocation and customer profitability. Why is determining customer profitability important to a business, and how can appropriate cost allocation help accomplish that goal? Focus on the following five main factors that businesses can use to evaluate customer profitability:

• Likelihood of customer retention
• Potential for sales growth
• Long-run customer profitability
• Increases in overall demand from having well known customers
• The ability to learn from customers

Discuss how and why examining these variables can help a business increase its overall profitability.