A company uses activity-based costing to enhance its customer profitability analysis. The company has two customers, Customer A and Customer B. The total overhead costs are $200,000, allocated based on the number of transactions. Customer A has 500 transactions while Customer B has 1,500 transactions. If Customer A generates $300,000 in revenue with direct costs of $150,000 and Customer B generates $600,000 in revenue with direct costs of $360,000, calculate the profit for each customer using the allocated overhead costs.