Table 1 - Customer Protabilit Anal sis: Cycles R Us Bikes 2U Wise Wheels $ $ $ $ Revenues (list price) 2,835,000 1,995,000 504,000 Gross Prot 568,680 399,000 85,680 Gross margin 20.1% 20.0% 17.0% Less Selling and Distribution costs: Account management Sales and marketing Packing and loading Transport to customer Total S&D costs 253,000 70,800 72,600 109,600 Customer Contribution 315,680 328,200 13,080 -25,600 Corporate sustaining costs 100,000 70,370 17,778 11,852 Net operating prot/(loss) 215,680 257,830 4,698 -37,452 Operating Prot Margin 7.6% 12.9% -0.9% -1 I .1 %