Lynnwood Ltd. is reviewing two of its customers using ABC analysis. It has identified the following customer related activities and their rates:

Activity	Cost Driver	Rate
Sales	# of visits	$450
Order processing	# of orders	$125
Product handling	# of units	$12
Special shipping	# of shipments	$500

The company has the following information regarding Crowe Ltd. and Donald Inc.:

Activity	Crowe Ltd.	Donald Inc.
# of visits	20	6
# of orders	42	37
Product handling	740	400
Special shipping	14	11

Sales for Crowe and Donald are $300,000 and $250,000 respectively. The cost of goods sold on these sales are the same at 58%.

Required:

1. Using Customer ABC Analysis, calculate the profitability of Crowe and Donald.
2. Provide your comments to Lynnwood with respect to the profitability of these two customers.