10. KYN Consulting is a private consulting firm in Corozal that provides specialized ICT services. One of its key services includes the development of mobile applications for its clients. Therefore, its costs primarily consist of professional labour hours used to develop customized apps and a pool of office overhead. As the firm expands, KYN hired a management accountant to estimate customer profitability by allocating office overhead to each customer based on the identified cost drivers For 2019, KYN reported the following: Orange Inc. Craboo Inc. Lime Ine. Banana Inc. Mango Inc. Total Revenues 87,500 S 69,500 S 74,500 S 90,575 S Professional labor cost 63,700 S 385,775 S 35,900 s 46,875 S 24.750 S omce overhead allocated 59,600 $ 19,850 S 186,975 S 35,750 8,700 S 38,740 S 24,750 S 17,860 $ 125,800 Operating income S 15.850 $ 13.925 S 11 010 S 6225 s 25.990 S 73,000 The management accountant noted that office overhead is more than 40% of total costs, so he spent a few weeks analyzing the amount of consumption of office overhead for each customer. The following data was collected Activity Area Cost Driver Rate Site visits 65 per visit Support staf labor hours S 20 per support hour Billing and collection S 30 per bill of reminder Number of site visits Number of support labor hours Number of bills (or reminders) Orange Inc. 190 340 180 Craboo Inc. 195 353 240 Lime Inc. 143 365 130 Banana Inc. 175 287 95 Mango Inc. 265 435 260 Page 4 of 5 Required: Compute customer-level operating income using the new information gathered by the management accountant (12 points) (in) Identify the two least profitable clients and advise the owners based on the data gathered (3 points)