Breaking Waves is a manufacturer of surfboards. It has two major retail customers: City Sports and UrbanSwing. Information regarding the two customers is given below: Revenue Cost of goods sold Gross margin City Sports $840,000 $324,000 $516,000 UrbanSwing $360,000 $156,000 $204,000 Total $1,200,000 $480,000 $720,000 Breaking Waves incurs selling, general and administrative (SG&A) expenses of $200,000. What is the net customer profitability of City Sports based on the net revenue approach? . $143,333 O b. $140,000 OC. $372,667 O d. $159,000 O e. $376,000