Janix Company reports the following information for two large customers for the year.

	Western College	Eastern Technical
Sales	$ 100,000	$ 80,000
Cost of goods sold	70,000	55,000
Gross profit	$ 30,000	$ 25,000

Using activity-based costing, the company computes a customer service activity rate of $125 per customer service call. For the year, the company reports 80 customer service calls for Western College and 20 customer service calls for Eastern Technical. Required: 1. Allocate customer service call costs to each customer and compute income for each customer. 2. After including customer service costs, which customer produces the highest income?