Question 5: Quebec Inc. supplies furniture to three local retailers, O'Keefe, Ville, and Pier Inc. The following exhibit presents representative revenues and costs of Quebec inc. by customers for the year 2019. Additional information on Quebec inc.'s costs for different activities at various levels of the cost hierarchy is as follows: Kecte Ville Pier To Sales sewood S530,000 30,000 51.430,00 Confederal 380,000 220.000 270,000 $470.000 Mobilabon 41.000 33,000 $92000 Material digitost 10.000 5.000 2000 18.000 12.000 8000 S8000 11.000 9.000 10.000 SO Parase ordinand de 13.000 7000 22.000 532.000 General administration 20.000 12.000 16.000 SEK 000 193.000 154,000 357.000 Operating in S670005146.000 $17.000 SIM000 1. Materials-handing labour costs vary with the number of units of furniture shipped to customers. 2. Different areas of the warehouse stock furniture for different customers. Materials-handling equipment in an area and amortization costs on the equipment are identified with individual customer accounts. Any equipment not used remains idle. The equipment has a one-year useful life and zero disposal price. 3. Quebec Inc. allocates rent to each customer account on the basis of the amount of warehouse space occupied by the products to be shipped to that customer 4. Marketing costs vary with the number of sales visits made to customers. 5. Purchase order costs vary with the number of purchase orders received; delivery processing costs vary with the number of shipments made. 6. Quebec allocates fixed general administration costs to customers on the basis of dollar sales made to each customer. Required: 1. What are the relevant costs and relevant revenues when Quebec Inc considers dropping the Pier Inc. as a custom because of COYIN-19