Delta Services Inc. offers consulting services in two areas: Marketing Consulting and Financial Consulting. The company incurred total overhead costs of SAR 120,000 in July 2024. Allocate overhead costs to each consulting area based on the activity-based costing (ABC) method. Additionally, determine the profitability of each consulting area by comparing the allocated costs to the revenue generated.

Requirements:

• Use a table to present the overhead cost allocation.
• Discuss the profitability analysis in a paragraph.