Sales 42,500,000 121.4% Cost of Items Purchased 35,000,000 100.0% Gross margin 7,500,000 21.4% Warehouse Personnel Expense 2,400,000 6.9% Warehouse Expenses (excluding personnel) 2,000,000 5.7% Freight 450,000 1.3% Delivery Truck Expenses 200,000 0.6% Order entry expenses 800,000 2.3% General and selling expenses 2,000,000 5.7% Interest expense 120,000 0.3% Net Income Before Taxes (470,000) -1.3% Develop a costing system for Dakota Office Products using the following steps: What are the key activities that are required to produce the company's products/ services? How would you assign the costs of the shared resources to the key activities identified? What are the cost drivers for each of the key activities' resources? Calculate the activity cost-driver rate for each activity. Using the results above, calculate the profitability of Customer A and Customer B. What explains the difference between the profitability of the two customers? Which customer should you fire