Disney Forever is a toy producer and wholesaler in Australia and New Zealand. The company has classified its customers to three categories: small, medium and large according to their usual order size or sales volume. Mickey Forever's management has started a relatively simple customer profitability analysis project. The following table show the results of this analysis project: Small Medium Large Total Sales revenue $1.681,080 $1.920,360 $3,000,000 $6.601,440 Direct costs of sales $924,594 $1.056,198 $1,800,000 $3,780,792 Use of product-related activities Number of orders received 96 54 42 192 Number of deliveries made 132 76 60 268 Indirect costs and their cost drivers are defined in the table below: Activity cost pool Cost driver Orders filling costs Number of orders Distribution-related costs Number of deliveries Marketing promotion sales Sales dollars Administration-related costs Number of deliveries Estimated indirect costs $504,000 $1,002,000 $1,122,000 $552,720 Required: a. Using the activity analysis results, assign the activity costs to each of the three customer categories. (8 marks] Click or tap here to enter text. b. Calculate the profitability of each of the customer categories and draw an appropriate conclusion from your analysis. [10 marks] Hints: conduct a customer profitability analysis based on the above customer related indirect costs. c. The management of Disney Forever is concerned about the increasing competition in the industry. They have acknowledged that customer relationship management is very important for the company's growth. Advise the management on what critical strategic factors should be monitored in addition to the financial profitability analysis. [6 marks]