4. Total sales of ABC Corp. is $100 M and net income is $11.5M. The manager belives that eliminating the group marginal customers which constitutes 10% of the total sales, will increase the performance of the company. Distribute the revenue and expenses of BC Corp. between the marginal customers and credible customers, based on income statement, indicate whether the company should eliminate marginal customers or not, in terms of net profit margin. Percentage of sales total fixed variable Cost of sales (%) 70 70 Overhead cost (%) 15 8 7 Collection exp.(%) 1 Other exp. (%) 2.5 2 0.5 1 4. Total sales of ABC Corp. is $100 M and net income is $11.5M. The manager belives that eliminating the group marginal customers which constitutes 10% of the total sales, will increase the performance of the company. Distribute the revenue and expenses of BC Corp. between the marginal customers and credible customers, based on income statement, indicate whether the company should eliminate marginal customers or not, in terms of net profit margin. Percentage of sales total fixed variable Cost of sales (%) 70 70 Overhead cost (%) 15 8 7 Collection exp.(%) 1 Other exp. (%) 2.5 2 0.5 1