A financial analyst for Simon Manufacturing prepared the following report:

Customers	CustomerLevel Operating Income	Customer Revenue
A	$5,891.00	$26,250
B	$4,952.00	$30,000
C	$3,835.00	$15,000
D	$1,963.50	$7,300
E	$984.80	$5,100
F	$844.80	$4,400
G	$336.60	$1,800
H	$252.00	$4,500
I	($168.00)	$2,400
J	($676.00)	$2,600

Which of the following conclusions can be drawn from the report?

A. The cumulative customer-level operating income of the top eight customers represents about 104.6% of operating income B. All customers provide positive contribution towards profitability C. Customer B has the second highest operating income margin D. All profitable customers achieve customer level operating income in excess of 20%