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Being competitive in the business world today Gemilang Technology, a local fibre optics manufacturer, is so committed to adopting a strategic management system. Using an activity-based approach, the Company ensures that all processes and activities undertaken to add value to the business, including the service aspects related to the Company's suppliers and customers. To evaluate the customer profitability, the following information about two of the Company's customers, UDA Holdings Berhad and DARA Enterprise, are gathered: Customer profitability analysis was based on the following cost information: Required: a) Discuss the importance of value-added for the functioning of a business. b) Describe how activity-based management and activity-based costing systems differ. How does the activity-based method help in analysing customer profitability? c) Provide the customer profitability analysis for UDA Holdings Berhad and Dara Enterprise. Critically evaluate both customers' performance advantages