Identify the most accurate statements from the following about the undertaking of customerprofitability analysis. A) The best measure of customer profitability is customer revenue less the activity-based manufacturing cost of the products purchased. B) Using activity-based costing to allocate marketing and sales administration costs to customers will provide a useful measure of customer profitability. C) Despite activity-based costing being used, the allocation of customer-related costs to each individual customer as the final cost object is still problematic. D) Customer-profitability analysis based on gross margins provides the basis for the development and implementation of strategies tailored to improving the profitability of individual customers.|