Please provide a detailed customer profitability analysis for Apsung Ltd by customer group and analyse the results provided for Apsung Ltd as well as your own results calculated. Include any advice that you think might be important for Apsung Ltd to consider.

4. Apsung Ltd produces and sells the AS mobile phone with three models in the range, the AS10, AS20 and the AS30. In the UK Apsung Ltd sells via its own stores located in all major cities as well as to the electronics superstore CPW World. To encourage CPW World to stock the phones a substantial trade discount has been agreed. In addition, Apsung Ltd sells the phones directly to customers online of which 70% of these sales relate to the UK with the remainder sold overseas. The latest income statements for Apsung Ltd are detailed below. Sales Revenue Variable Manufacturing Costs Trade Discounts Salesforce commission costs Total costs Contribution Fixed manufacturing costs Sales and marketing costs Administration costs Net Income AS10 '000 1,737 530 25 15 570 1,167 185 AS20 '000 2,895 905 25 25 955 1,940 302 AS30 '000 1,158 1,222 25 32 1279 (121) 382 Total '000 5,790 2,657 75 72 2,804 2.986 869 232 185 1,700 982 1,638 (503) Apsung Ltd want to understand the profitability of their products when sold via the different routes to market, particularly as the AS30 has a negative contribution and have provided the following information relating to sales: i) The company's own stores account for 50% of the total sales revenue and these are split between the AS10, AS20 and AS30 in the proportions 3:5:2. ii) CPW World are a growing source of income and now account for 20% of the total sales revenue. They sell 115,800 of the AS30 and sales of the AS10 are double this amount. The balance of their sales relate to the AS20. iii) The online UK sales have the same breakdown by product as seen in their own stores. iv) The balance of sales by product relates to the online overseas customers. In addition: v) The price of each type of product is the same for all customers. vi) Variable costs can be allocated to products in the same percentage per product as shown in the income statement. vii) Trade discounts are only given to CPW World. viii) Sales commission is 1.25% of selling price. ix) Fixed manufacturing costs should be allocated to customers based on sales value of each product x) Sales and marketing costs as well as administration costs should be allocated to Home Stores, CPW World, UK online and Overseas online in the proportion 3:2:2:1