My answer to requirement 2 is partially wrong.what is the correct answer?

Massachusetts Manufacturing makes a component called B2040. This component is manufactured only when ordered by a customer, so Mississippi keeps no inventory of B2040. The list price is $118 per unit, but customers who place "large" orders receive a 12% discount on price. The customers are manufacturing firms. Currently, the salespeople decide whether an order is large enough to qualify for the discour When the product is finished, it is packed in cases of 10. If the component needs to be exchanged or repaired, customers can come back within 14 days for free exchange or repair. E: (Click the icon to view the data.) (Click the icon to view the activities and cost drivers.) Read the requirements Requirement 1. Calculate the customer-level operating income for these five customers. Use the format provided. Prepare a customer-profitability analysis by ranking the customers from most to least profitable. Begin by calculating the customer-level operating income for these five customers. (For accounts with a $0 balance, make sure to enter "0" in the appropriate cell. Use parentheses or a minus sign when entering operating losses.) A B E Revenues at list price $ 129,800 $ 542,800 $ 65,136 177,000 $ 21,240 472,000 $ 56,640 1,003,000 60,180 0 Price discounts Revenues at actual prices 477,664 155,760 129,800 101,200 415,360 368,000 942,820 782,000 Cost of goods sold 423,200 138,000 Gross margin 54,464 17,760 28,600 47,360 160,820 Customer-level operating costs: Order taking Product handling 4,680 7,410 24,180 10,530 7,800 5,400 2,200 1,600 4,500 8,800 Click to select your answer(s) and then click Check Answer. A B D E Revenues at list price $ 129,800 $ 472,000 $ 542,800 $ 65,136 177,000 $ 21,240 1,003,000 60.180 Price discounts 56,640 Revenues at actual prices 155,760 129,800 477,664 423,200 415,360 368,000 942,820 782,000 Cost of goods sold 138,000 101,200 54,464 17,760 28,600 47,360 160,820 7,410 24,180 10,530 7,800 Gross margin Customer-level operating costs: Order taking Product handling Rush order processing Exchange and repair Total customer-level operating costs 4,680 5,400 2,200 1,600 4,500 8,800 1,020 3,060 510 0 5,100 1,445 6,800 935 6,800 20,400 12,545 19,470 27,225 21,830 42,100 $ 41,919 $ (1,710) $ 1,375 $ 25,530 $ 118,720 Customer-level operatina income (loss) Requirement 2. Discuss the results of your customer-profitability analysis. Does Massachusetts have unprofitable customers? Is there anything Massachusetts should do differently with its five customers? Yes Massachusetts does have unprofitable customers. Operating losses are being reported by Customer B. The least profitable customer is customer C Data Table Information about Massachusetts's five biggest customers follows: Data Table Customer A B D E 4,600 1,100 4,000 8,500 Number of units purchased Discounts given Number of orders 1,500 12% The full cost of manufacturing a unit of B2040 is $92. In addition, Massachusetts incurs customer-level costs. Customer-level cost-driver rates are: 12% 0% 12% 12% on half the units 12 19 62 27 20 Number of cases 540 220 160 450 880 $390 per order 2 6 1 0 10 Number of rush orders Number of units exchanged/repaired Order taking Product handling Rush-order processing Exchange and repair costs 80 17 $10 per case $510 per rush order $85 per unit 80 11 240 All customers except E ordered units in the same order size. Customer E's order quantity varied, so E got a discount part of the time but not all the time. Print Done Print Done