Activity-Based Costing (ABC) and Customer Profitability Analysis: A service company uses activity-based costing (ABC) to allocate overhead costs to its three major customer segments: Corporate, Government, and Non-Profit. The total overhead costs are $200,000, and the cost drivers for each customer segment are identified as follows: Corporate - Number of service hours, Government - Number of contracts, Non-Profit - Total revenue. Allocate the overhead costs to each customer segment using ABC and discuss how this information can be used for customer profitability analysis and pricing decisions.