Allocate manufacturing, ordering, and selling costs to the two customer groups by using an activity-based management (ABM) allocation basis. Calculate the net profit before tax (NPBT) for each customer group using an ABM allocation basis.

Table 2: Data from process activity analysis using ABM for the year ended 31 March 2023 \begin{tabular}{|l|c|c|c|} \hline & Largenationalretailerscustomers & Independentsmallretailercustomers & Total \\ \hline Flat-pack units sold & 84,000 & 16,000 & 100,000 \\ \hline Orders placed & 150 & 400 & 550 \\ \hline Number of sales and administrative calls or emails & 150 & 360 & 510 \\ \hline Selling price per shelving per flat-pack & $125 & $210 & \\ \hline Manufacturing costs & $4,200,000 & $800,000 & $5,000,000 \\ \hline Order filling costs & $3,000 & $8,000 & $11,000 \\ \hline Salesforce and administrative costs & $15,000 & $36,000 & $51,000 \\ \hline \end{tabular}