Eastern Window, Co Customer Profitability Analysis: Traditional vs. ABC Costin ustomer Information Revenue Direct materials cost Direct labor cost Shipping cost Units shipped Setups Inspections Orders Product designs Machine hours Bethlehem Construction 17,250 5,400 2,150 205 90 Easton Builders 18,500 4,750 1,850 390 137 140 215 Eastern Window, Co Customer Profitability Analysis: Traditional vs. ABC Costin ustomer Information Revenue Direct materials cost Direct labor cost Shipping cost Units shipped Setups Inspections Orders Product designs Machine hours Bethlehem Construction 17,250 5,400 2,150 205 90 Easton Builders 18,500 4,750 1,850 390 137 140 215