Question 1 :( 15 Marks). Feather Light manufactures optic cables for telecommunications industry. The cost management staff have just completed a customer profitability analysis, at the request of the marketing manager. The following information forms the basis for the analysis: Customer-driven activities Sales activity Cost driver Sales visits Cost driver rate $ $ 2000 Purchase orders 500 50 Order taking Special handling Units handled Special shipping Shipments 1000 Cost driver data for two of Feather Light's major customers for the recent year: Customer-driven activities ABC Ltd Sales activity 8 sales visits Order taking XYZ Ltd 6 sales visits 15 purchase orders 20 purchase orders Special handling 800 units handled 600 units handled Special shipping 18 shipments 20 shipments The following data relates to those same two customers: Sales revenue Cost of goods sold General selling costs ABC $ XYZ $ $ 380 000 $ 247 600 160 000 124 000 48 000 36 000 General administrative costs 38 000 32 000 Required: 1. Prepare a customer profitability analysis for ABC Ltd and XYZ Ltd. (10 marks) [Answer and show workings here] 2. Comment on the relative profitability of the two customers. (5 marks) [Answer here]