12. QRC Tax is evaluating the profitability of their two customers, A and B. Total fixed costs are allocated evenly between customer A and B, and will remain the same whether they add or drop customers. Should QRC Tax drop customer B? The profit/loss for each customer is shown below. Should customer B be dropped?

	A	B
Revenue	$410,000	$230,000
Variable costs	$184,500	$163,500
Contribution margin	$225,500	$66,500
Allocated fixed costs	$80,000	$80,000
Customer profit (loss)	$145,500	($13,500)

		A. No, profit will decrease if Customer B is dropped.
		B. Yes, because any customer showing a loss should be dropped.
		C. Yes, because their revenues are much lower than Customer A.
		D. Yes, profit will increase if Customer B is dropped.