Imagine you are the owner of a small, entrepreneurial start-up. You feel stretched to the snapping point by the demands of your various customers. Trying to keep everyone happy, you have never really prioritized your customer relationships. Apply Pareto's Law to the following dataset of your customers. Which customers are your "A," "B," and "C" customers? Why did you decide to draw the dividing lines where you did? Under what circumstances would you consider promoting a "C" customer to a higher classification? Why might you demote an A customer to a lower classification? Sales Customer 1 Abbott Laboratories $100,400 $548,800 2 Actavis Inc. 3 Agilent $19,600 $29,570 $165 4 Allergan Inc. 5 Amgen Inc. 6 Baxter International 7 BIOGEN IDEC Inc. $4,373 $2,291,000 8 Bristol-Myers Squibb $25,910 8 Bristol-Myers Squibb $25,910 9 Carefusion $27,110 10 Cerner $83,740 11 Covidien plc $281,400 12 Dentsply International $1,467 13 Express Scripts $79,970 14 Gilead Sciences $12,370 15 Humana Inc. $6,256 16 Johnson & Johnson $38,420 17 Life Technologies $198,800 18 McKesson Corp. $1,237,000 19 Merck & Co. $242,500 20 Patterson Companies $4,076 21 Perrigo $1,863,000 22 Quest Diagnostics $4,704,000 23 St Jude Medical $39,290 24 Tenet Healthcare $77,140 25 United Health Group $40,000 26 Waters Corporation $13,590 27 Zimmer Holdings $13,500