3. ABC Corporation manufactures cooling system components. The company has gathered the following information ahout two of its customers: Evans Equipment and Rogers Refrigeration. Evans Equipment Rogers Refrigeration Sales revenue Cost of goods sold General selling costs General administrative costs $215,000 95,000 30,000 21,000 $154,000 68,000 21,500 15,050 Cost-driver data used by the firm and traceable to Evans and Rogers are Cost Driver Sales activit Order takin Sales visits Sales orders $900 250 Special handlin Special shippin Units handled Shipments 30 600 Customer Activit Sales activi Order takin Special handlin Special shi Evans EquipmentRogers Refrigeration 8 visits 17 orders 600 units 19 shipments 5 visits 22 orders 550 units 30 shipments Reauired A. Perform a customer profitability analysis for ABC. Compute the gross margin and operating income on transactions related to Evans Equipment and Rogers Refrigeration. B. Compute gross margin as a percentage of sales revenue. Then compute (1) general selling and administrative costs as a percentage of gross margin and (2) total customer-related costs (i.e., costs that arise from sales visits, order taking, and special handling and shipping) as a percentage of gross margin C. On the basis of your calculations, which of the two customers is "more costly" to deal with? Briefly explain