4L also manufactures a special display for calculators. This component is manufactured only when ordered by a customer, so A4L keeps no inventory. The list price is $104 per unit. The full cost of manufacturing a unit of the display is $79. In addition, A4L incurs customer-level costs. Customer-level cost-driver rates follow: Activity Cost $ Driver Rate Order taking $440 Per order Product handling (cases) $12 Per case Warehousing $70 Per day Rush order processing $530 Per rush order Exchanges $35 Per unit Information about the biggest customers follows: A B C D # of units purchased 5,000 1,600 4,000 8,600 Discounts given 15% 15% 0 7.5% # of orders 11 52 18 16 # of cases 500 156 420 812 Days in warehouse 20 0 17 134 # of rush orders 0 0 0 7 # of units exchanged 0 9 36 98 REQUIRED: a) Calculate the customer-level operating income for all 4 customers. (2 Marks) b) Fully describe 4 key process improvement strategies (include detailed solutions) that A4L should consider. (8 Marks)