Question 3: (24 marks) c. The management of Mickey Forever is concerned about the increasing competition in the industry. They have acknowledged that customer relationship management is very important for the company's growth. Advise the management on what critical strategic Mickey Forever is a toy producer and wholesaler in Australia and New Zealand. The company has classified its customers to three categories: small, medium and large according to their usual order size or sales volume Mickey Forever's management has started a relatively simple customer profitability analysis project. The following table show the results of this analysis project: factors should be monitored in addition to the financial profitability analysis.[6 marks] Click or tap there to enter text. Sales revenue Small Medium Large Total $1,400,900 $1,600,300 $2,500,000 $5,501,200 5770,495 5880,165 $1,500,000 $3,150,660 Direct costs of sales Use of product-related activities Number of orders received Number of deliveries made 80 45 35 160 110 63 50 223 Indirect costs and their cost drivers are defined in the table below: Cost driver Estimated indirect costs Number of orders Activity cost pool Orders filling costs Distribution-related costs Marketing promotion/sales Sales dollars Administration-related costs Number of deliveries Number of deliveries $420,000 $835,000 5935,000 $460,600 Regnired: a. Using the activity analysis results, assign the activity costs to each of the three customer categories. [8 marks] Click or tap here to entertext Activate Go to Setti b. Calculate the profitability of each of the customer categories and draw an appropriate conclusion from your analysis. [10 marks]