BinaMaju Sdn Bhd produces commercial and residential architectural designs for national and regional construction firms. It submits designs in competitive bidding and considers the costs of unsuccessful designs as a cost of sales. Marketing efforts have focused on increasing sales of specific designs, but administrative efforts have focused on customer relations. Below are the data pertaining to its two group of customers: Commercial Design activities Total Residential Designs submitted 2,700 2,500 200 Designs sold 2,100 2,000 100 Average direct cost per design (all) RM 4,000 RM25,000 Average mark up 100% 150% Marketing effort 20% 80% Marketing cost RM 2,400,000 Customer Activities and Resources Total Regional National Traced sales of Residential designs 100% 60% 40% Commercial designs 100% 20% 80% Administrative effort 100% 60% 40% Administrative cost RM 3,000,000 Required: (a) Explain to BinaMaju the benefits of customer-profitability analysis? (4 marks) (b) Prepare customer profitability report for Regional and National customers. (12 marks) (c) Even if National customers are less profitable than Regional design customer, why might BinaMaju continue to seek them? (4 marks) (d) Suggest actions to be taken with unprofitable customer