A firm uses activity-based costing and has the following activity rates: $100 per machine hours, $500 per batch start, $5 per order. The firm has many customers. The following three customers are under review for profitability. Customer 1: $100,000 revenue, $50,000 direct costs, 250 machine hours, 25 batch starts, 500 orders Customer 2: $95,000 revenue, $40,000 direct costs, 40 machine hours, 16 batch starts, 400 orders Customer 3: $107,000 revenue, $45,000 direct costs, 45 machine hours, 30 batch starts, 1,800 orders Which of these customers is MOST profitable to the firm? Customer 2 is the MOST profitable to the firm. Cannot be determined from this information. Customer 3 is the MOST profitable to the firm. Customer 1 is the MOST profitable to the firm