A manufacturing organisation has four different customers A, B, C and D. A single product issold to them at different prices because of trade discount offered. Data is given for cost per unit of business activity. You are required to prepare customer profitability statement.

Customers	A	B	C	D
No. of units Sold	60,000	80,000	100,000	70,000
Selling Price net of discount	25P	23P	21P	22P
No. of sales visit	2	4	6	3
No. of purchase orders	30	20	40	20
No. of deliveries	10	15	25	14
Kilometers per journey	20	30	10	50
No. of Rush deliveries			1	2

Cost of each activity

Sales visit ` Rs. 210 per visit Order placing Rs.60 per order Product handling Rs. 0.10 per item Normal delivery cost Rs. 2 per kilometer Rushed delivery cost Rs. 200 per delivery

Advance cost accounting