1. Aqua Sports sells two types of Kayak the River Runner and the Sea Force.

The following data has been provided:

	River Runner	Sea Force	Order & dispatch	Exchange handling	Complimentary Customisations
Cost per unit	$500	$950	$750	$650	$90
Markup	40%	70%
Rebate*	15%	10%

Customer level information	Sales units by customer		Number of orders	Number of exchanges	Number of customisations
	River Runner	Sea Force
Water Adventure	2,000	1,700	25	30	650
Sea Level Sport	220	80	10	45	20
Lake Touring	450	290	25	70	5
Bay Boating	120	95	45	75	90
Serious Fishing	760	210	40	230	300
	3,550	2,375	145	450	1,065

*If a customer purchases more than 500 units of a product in any year, they receive the rebate stated above on total purchases of that product for the full year.

Required:

a) Calculate profitability by customer showing detail line-by-line

b) Create a customer ranking table