A financial analyst for Simon Manufacturing prepared the following report:

Customers	Customerminus Level Operating Income	Customer Revenue
A	$ 5 comma 563.00$5,563.00	$26,250
B	$ 4 comma 474.00$4,474.00	$30,000
C	$ 3 comma 851.00$3,851.00	$15,000
D	$ 1 comma 049.50$1,049.50	$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

customerminuslevel

operating income of the top eight customers represents about

105.1105.1%

of operating income

B.

Customer B has the second highest operating income margin

C.

All profitable customers achieve customer level operating income in excess of 20%

D.

All customers provide positive contribution towards profitability