3. Compute ABC Profitability by product. Table 6: Cooper's ABC Profitability by Product Blue Black Red Purple Total Sales $225,000 $180,000 $41,850 $4,950 $451,800 Material 75,000 60,000 14,040 1,650 150,690 Labor 30,000 24,000 5,400 600 60,000 40% fringe 12,000 9,600 2,160 240 24,000 on DL Support Total Mfg. Expenses Gross Margin G.M. % Of Sales