Solution:	Make sure you use cell references to make all calculations.
	Customer 1	Customer 2	Customer 3	Customer 4	Customer 5	Total
Sales	$2,600,000	10,500,000	2,900,000	5,000,000	1,300,000	$22,300,000
Less: COGS 82%	$2,132,000	$8,610,000	$2,378,000	$4,100,000	$1,066,000	$18,286,000
Gross Profit	$468,000	$1,890,000	$522,000	$900,000	$234,000	$4,014,000
Less: Expenses
Sales Commission 4%	$104,000	$420,000	$116,000	$200,000	$52,000	$892,000
Sales Visits	$127,200	$156,000	$62,400	$40,800	$16,800	$403,200
Product Adjustments	25300	39600	11000	6600	4400	$86,900
Phone and Emails	16500	26550	13500	10350	7500	$74,400
Promotions and Entertainment	123000	99000	111000	27000	13500	$373,500
Corporate Jet Expense	$9,600	$20,800	$4,000	$2,400	$3,200	$40,000
Customer Profitability	$62,400	$1,128,050	$204,100	$612,850	$136,600	$2,144,000
Return on Sales	2.40%	10.74%	7.04%	12.26%	10.51%	9.61%

2. Provide a detailed recommendation to management on what type of actions the company should take as a result of this analysis in the textbox provided below.

In your recommendation you need to specifically identify the different customers. For example, provide information explicitly identifying the results from each customer based

on the results of the customer profitability analysis. Provide a discussion of an outside reference other than the textbook on the importance and usage of customer profitability analysis.

Make sure you include the reference in APA style. Enter your response in the textbox below.