Given the following revenue and cost data associated with serving a customer, which value represents the true Direct Customer Profitability? (see table below) $ $ Gross sales value 200,000 Less discount 20,000 Net sales value 180,000 Less Direct cost of goods sold 30,000 Gross contribution 150,000 Less Sales and marketing costs: Sales calls 2,000 Co-operative promotions 1,000 Merchandising 2,000 5,000 145,000 Less Distribution costs: Order processing 500 Storage and handling 600 Inventory financing Transport 2,000 Packaging 800 Refusals 400 5,000 700 140,000 Customer gross contribution Less Other customer-related costs: Credit financing Returns 3,000 2,000 5,000 Customer net contribution 135,000