Carla Vista Solutions, Inc. is an employment services firm that places both temporary and permanent workers with a variety of clients. Temporary placements account for 70% of Carla Vista Solutions revenue; permanent placements provide the remaining 30%. President Gia Johnson recently read an article that discussed the need to consider selling and administrative costs in determining customer profitabilitya practice that Carla Vista Solutions does not follow. Johnson is concerned that the company may be making poor choices in the selection of customers. In the temporary market, Carla Vista Solutions advertises and searches for workers, hires them, and pays them for the hours they work. The company then bills customers for an amount that is higher than the workers pay plus employment taxes. Because the temporary market is very competitive, Carla Vista Solutions has had to reduce the rates charged to customers to keep their business. After reviewing the years operations, Johnson has determined that the companys customer service activities for the temporary business could be divided into three cost pools: filling work orders, hiring temporary employees, and processing payroll/billing customers. The following table shows the three cost pools and their annual capacity:

Cost Pool		Total Cost				Annual Capacity
Filling work orders		$	182,700			3,600	orders
Hiring temporary employees		$	78,300			2,900	applicants
Processing payroll/billing customers		$	41,250			165,000	hours worked

Carla Vista Solutions largest four customers account for about 52% of total sales, so Johnson has decided to analyze those customers accounts first to determine how much they are contributing to the bottom line. The gross margin the companies generate and the activities they use are as follows:

		Chemical Company			Trailer Manufacturer				Newspaper Publisher			Food Processor
Sales		$ 466,733				$ 145,764			$ 122,604			$ 167,327
Cost of sales
Wages		341,620				110,473			92,205			120,451
Taxes and fees		65,366				24,350			18,621			23,411
Total cost of sales		406,986				134,823			110,826			143,862
Gross margin		$ 59,747				$ 10,941			$ 11,778			$ 23,465
Temps ordered		87				54			920			332
Applicants		76				48			794			284
Hours worked		47,370				15,115			13,000			22,765

Calculate the gross margin percentage for each customer. (Round answers to 1 decimal place, e.g. 15.2%.)

		Gross Margin %
Chemical Company		enter percentages rounded to 1 decimal place	%
Trailer Manufacturer		enter percentages rounded to 1 decimal place	%
Newspaper Publisher		enter percentages rounded to 1 decimal place	%
Food Processor		enter percentages rounded to 1 decimal place	%

Attempts: unlimited

Determine the activity rates for each of the three cost pools. (Round answers to 2 decimal places, e.g. 15.25.)

Cost Pool		Activity Rate
Filling work orders		$ enter a dollar amount per order rounded to 2 decimal places	per order
Hiring temporary employees		$ enter a dollar amount per applicant rounded to 2 decimal places	per applicant
Processing payroll/billing customers		$ enter a dollar amount per hour rounded to 2 decimal places	per hour

(c)

Determine the customer net profit and customer profit margin for each customer. (Round customer net profit to 0 decimal places, e.g. 125 and customer profit margin to 1 decimal place, e.g. 15.2%. Enter negative amounts using either a negative sign preceding the number, e.g. -45 or parentheses, e.g. (45).)

		Customer net profit		Customer profit margin
Chemical Company		$ enter a dollar amount rounded to 0 decimal places		enter percentages rounded to 1 decimal place	%
Trailer Manufacturer		$ enter a dollar amount rounded to 0 decimal places		enter percentages rounded to 1 decimal place	%
Newspaper Publisher		$ enter a dollar amount rounded to 0 decimal places		enter percentages rounded to 1 decimal place	%
Food Processor		$ enter a dollar amount rounded to 0 decimal places		enter percentages rounded to 1 decimal place	%

I just need help with the last part. Thank you!