Table 2 - TAA: Tour Customer Segment Profitability Aanalysis (CSPA) School Tour Group Pre-booked Drive-up Total $ $ $ $ Seal tour revenue 108,000 360,000 600,000 132,000 1,200,000 Dolphin tour revenue 193.200 655,200 1.260.000 159,600 2.268.000 Total tour revenue 301,200 1,015,200 1,860,000 291,600 3,468,000 Seal tour direct costs 78,300 261,000 435,000 95,700 870,000 Dolphin tour direct costs 105,800 358,800 690,000 87.400 1,242,000 Total direct costs 184,100 619,800 1,125,000 183,100 2,112,000 Seal tour contribution 29,700 99,000 165,000 36,300 330,000 Dolphin tour contribution 87.400 296,400 570,000 72,200 1,026,000 Total tour contribution 117,100 395,400 735,000 108,500 1,356,000 Contribution margin % 38.9% 38.9% 39.5% 37.2% 39.1% Overhead costs Equip & establishment - Seal 9.288 30,960 51.600 11,352 103,200 Equip & establishment - Dolphin 17.940 60,840 117,000 14.820 210,600 27,228 91,800 168,600 26,172 313,800 Customer relationship management 73,200 109,800 183,000 366,000 Customer administration 19,200 64,800 120,000 18,000 222,000 Specific marketing 23,400 55,000 20.000 0 98.400 General marketing 5,760 19440 36.000 5,400 66.600 Total overhead costs 148,788 340,840 527,600 49,572 1,066,800 Net profit or loss for Tours (31,688) 54,560 207,400 58,928 289,200 Related net profit for Cafe & GS 7,507 25,336 46,919 7,038 86,800 Customer segment profit or loss (24,181) 79,896 254,319 65,966 376,000 Customer Profit Margin -8.0% 7.9% 13.7% 22.6% 10.8%