Apteka+ located at the corner of Auezov and Gabdullina streets' is a distributor of pharmaceutical products. Its ABC system has five activities: Order processing Line-item ordering Store deliveries Carton deliveries Self stocking Category / Resource Consumed Allocation base Cost driver rate Oder Line item Sore delivery Carton Stocking - hour $13 $42 $5 $47 $4 Ramazan Sarsekov, the controller of Apteka+, wants to use this ABC system to examine individual customer profitability within each distribution market. He focuses first on the Aptechniy Sklad single-store distribution market. Using only two customers helps highlight the insights available with the ABC approach. Data pertaining to these two customers in August 2021 are as follows: Aksay Pharmacy 13 Total orders Average line item per order Total store deliveries Average cartons shipped per store delivery Average hours of shelf-stoking per store delivery Average revenue per store delivery Average cost of goods sold per delivery 11 5 21 0.5 $2,600 $2,100 Taugul Pgarmacy 7 19 7 18 0.75 $1,900 $1,700 Required: 1. Use the ABC information to compute the operating income of each customer in August 2021. Comment on the results and what, if anything, Sarsekov should do. 2. Sarsekov ranks the individual customers in the Aptechniy Sklad single-store distribution market on the basis of monthly operating income. The cumulative operating income of the top 20% of customers is $58,120. Apteka+ reports operating losses of $23,670 for the bottom 40% of its customers. Make four recommendations that you think Apteka+ should consider in light of this new customer-profitability information