Why is customer$-$profitability analysis an important topic for managers?

A$.$ Customer profitability analysis highlights to managers how individual customers differentially contribute to total profitability.

B$.$ Customer profitability analysis helps managers to see whether customers who contribute sizably to total profitability are receiving a comparable level of attention from the organization.

C$.$ Customer profitability analysis focuses on the cost of serving customers. Managers want the cost of serving a customer to be around $30\%$ of the revenue that the company receives from the customer.

D$.$ Choices A and $B$ are correct.