Stage 2 ABC for a Wholesale Company: Information is presented for the activity costs of Oxford Wholesale Company:

Activity	Cost per Unit of Activity Driver
Customer relations	$100.00 per customer per month
Selling	0.06 per sales dollar
Accounting	5.00 per order
Warehousing	0.50 per unit shipped
Packing	0.25 per unit shipped
Shipping	0.20 per pound shipped

The following information pertains to Oxford Wholesale Companys activities in Massachusetts for the month of March 2014:

Number of orders	240
Sales revenue	$124,400
Cost of goods sold	$ 68,940
Number of customers	30
Units shipped	4,700
Pounds shipped	70,500

Required:

Determine the profitability of sales in Massachusetts for March 2014.