E$18-26.$ Customer Profitability Analysis

Leahy Inc. has $10$ customers that account for all of its $$1,472,000$ of net income. Its activity$-$based

costing system is able to assign all costs, except for $$200,000$ of general administrative costs, to

key activities incurred in connection with serving its customers. A customer profitability analysis

based on activity costing produced the following customer profits and losses:

REQUIRED

Prepare a customer profitability profile like the one in Exhibit $18\mathrm{.}3.$