please answer QUESTION 1,2,&3

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Jenny Chen is in charge of marketing at General Mills. Jenny reports to Mark Hamin, vicepresident of product development. Mark has tasked Jenny with analyzing the different channels used to market its Colombo frozen yogurt products to find the best path to profitability. Jenny has decided to take an ABC/ABM approach to analyzing the operations at General Mills. Currently, General Mills charged the same prices and provided the same promotions - $3 per case-to its customers, whether the customer was in the grocery channel (food purchased for later consumption or preparation at home) or the foodservice (outside of home, immediate consumption) channel. Jenny quickly noticed there were two segments within food service: destination yogurt shops or restaurants and impulse locations, located in business cafeterias and on school campuses and military bases. She also noticed that sales dollars for frozen yogurt products were relatively constant, but profits were declining. Jenny sensed that destination yogurt shops might be more profitable than impulse locations, but the company didn't have the information about profit differences to make changes. The case sales data and income statements for last year, by segment, looked like this: Additional cost data: Cost of goods sold includes $14,250,000 for ingredients, packaging, and storage, and $3,000,000 for picking, packing, and shipping. The product is the same across segments, so cost to produce is the same. However, picking, packing, and shipping costs vary if the order is for a full pallet. Full pallets cost $75 to pick and ship, where individual orders cost $2.25 per case. There are 75 cases in a pallet, with pallet and case usage by segment shown here: Sales and merchandising kits sell for $500 each. A total of 3,450 kits were delivered in the period, 90 of them to yogurt shops. For selling, general, and administration, costs were allocated to products based on gross sales dollars. Jenny investigated and found when a random sample of the sales force was asked to keep diaries for 60 days, the resulting data revealed they spent much more time per sales dollar on yogurt sales than other General Mills products. Jenny found when selling, general, and administration costs were allocated based on time, the total allocation to yogurt products jumped from $1,185,000 to $3,900,000. Of the total time spent on selling Colombo frozen yogurt, only 1% of that time was spent in shops. Required 1. How do the two segments identified by Jenny for Colombo frozen yogurt sales differ from each other? 2. Using ABC analysis, restate the income statements above to show new net income (Hint: add a line item for shipping). What is "per case" net income? 3. Based on your analysis in requirement 2, what changes should General Mills make