How does the Marketing and Sales expense change with the increase of customer retention rate from 70% - 80%?

Estimate the NMC if customer retention rate was increased from 70% to 85% Retained Customers (DE 70% Customer Retention Sales and Profit Performance Sales (millions) Revenue per Customer Sales (millions) Percent Margin Gross Profit (millions) Marketing & Sales Expenses per Customer Marketing & Sales Expenses million) Net Marketing Contribution (millions) Other Expenses (millions) Profit Before Tax PreTax Return on Sales Lost Customers 30,000 $300 59.0 35% 53.2 Estimate the NMC if costs could be lowered to increase the profit margin from 42% to 65% 70,000 $1,000 $70,0 455 $315 5100.00 57.0 524.5 New Customers 30,000 5500 515.0 30% 54.5 S500.00 515.0 -510.5 Overall Performance 100,000 $940.0 5940 42% 5392 5180.77 $23.5 $15.7 $10.0 55.7 6.09 550.00 515 51.7 Estimate the Profit before Tax if marketing and sales expenses per customer had to be increased from $180.77 to $200 due to higher competition Discuss how the firm could address these issues