PROFITABIUTY OF CUSTOMERS Health Sweet Ltd has 300 customers. The manager is interested in the profitability of two customers: A and B. The profitability calculation of both customers are similar: Overheadrate=variablecosts100fixedcosts=100% The company is going to use activity based costing. The fixed (indirect) costs are allocated to the activities: A buys 4 times a year and 850 times a year. The after-caring means for example consulting. A contacts Smeet Ltd 40 times a year and 8250 times a year, One. coesuleing/contict takes about 2 hours. Negotiations mean negotiations with new customen. These conts are not allocated to the old customers. The costs of introduction are allocated equal to all cutomerk The costs of product develogment are not allocated to the curtomers because these costs are not cansed by the customers The costs of other activities are allocated equal to all customers. There are 5000 orders and invoices a vear, The total after-caring hoors are 11000 a vear. Make a new profitabilitv calculation for both customers. Analye the profitablity of these cultomers