QUESTION $2$ :

$[30$ MARKS$]$

Mnandi chocolates $($Pty$)$ Ltd manufactures $2$ types of $300g$ chocolate slabs. These chocolate slabs are sold to Cafes and Spaza shops. Their deceased management accountant Mrs$.$ Dlamini who was already 'part of the furniture' believed that calculating the profit per product only was enough. You were appointed as the new management accountant. The directors of Mnandi chocolates recently attended a CIMA conference where they attended a session on the determination of customer profitability, they felt that a customer profitability analysis is crucial for their company. As the new management accountant, you were instructed to present them with a customer profitability analysis. You used ABC to determine the gross profit, and these are the figures you arrived at:

$\backslash$table$[[,$Caf$$s$,$Spaza Shops$],[,$R$,$R$],[$Sales$,2,750,000,3,250,000$