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Customer 1 Customer 2 Customer 3 Customer 4 Customer 5 Total Sales $25,000,000 $3,000,000 $12,000,000 $3,000,000 $9,840,000.00 $2,460,000 $5,000,000 $2,000,000 Less: COGS $2,460,000 $20,500,000 $4,100,000

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Customer 1 Customer 2 Customer 3 Customer 4 Customer 5 Total Sales $25,000,000 $3,000,000 $12,000,000 $3,000,000 $9,840,000.00 $2,460,000 $5,000,000 $2,000,000 Less: COGS $2,460,000 $20,500,000 $4,100,000 $1,640,000 Gross Profit $540,000 $2,160,000 $540,000 $900,000 $360,000 $4,500,000 Less: Expenses Sales Commission 200,000 120,000 480,000 120,000 80,000 20,800 $1,000,000 $439,400 $100,000 Sales Visits 137,800 28,750 169,000 45,000 53,100 92,400 67,600 44,200 7,500 20,700 25,200 Product Adjustments 12,500 27,000 103,600 6,250 Phone and Emails 15,600 33,000 $149,400 Promotions and Entertaimnet 114,800 14,000 $350,000 Corporate Jet Expenses Total Expenses 32,400 871.900 $1,288,100 5,400 142,050 $217,950 $63,900 $2,102,700 $2,397,300 21,600 4,500 0 335,200 $204,800 455,950 $84,050 297,600 $602,400 Profit Customer Profitability Ratio 2.80% 10.73% 6.83% 12.05% 10.90% 43.31% Allocation of Sales 210,700 97,600 56,650 1,038,800 314,350 359,500 Provide a detailed recommendation to management on what type of actions the company should take as a result of this analysis. Customer 1, from the results of profitability analyses ... Customer 2 Customer 3 Customer 4 Customer 5

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