=+4 Number of customer returns. Customers may return jewellery up to 30 days after the pick-up of the jewellery to have something refitted or repaired at no charge. The cost-driver rate is $30 per visit.

Information about the six customers follows. Some customers purchased multiple items. The cost of the jewellery is 70% of the selling price.

Customer number 1 2 3 4 5 6 Sales revenue $600 $4200 $300 $2500 $4900 $700 Cost of item(s) $420 2940 210 1750 3430 490 Hours spent on customer order 2 7 1 5 20 3 Hours on fittings 1 2 0 0 4 1 Number of rush orders 0 0 1 1 3 0 Number of returns 0 1 0 1 5 1 Required 1 Calculate the customer-level operating profit for each customer. Rank the customers in order of most to least profitable, and prepare a customer-profitability analysis, as in Figure 9-4.