Thanks, but I need the answer to be related to the problem I am referring to. The problem is: Laurie Beancount decides further to use the ABC information to examine individual customer profitability within each distribution market. She focuses first on the "Ma and Pa Single-Store" distribution channel. Two customers are used to highlight the new insights available with the ABC approach. Data pertaining to these two customers in April are: Charleston Chapel Hill Pharmacy Pharmacy Total number of orders 12 10 Average number of line items per order 10 18 Total number of store deliveries 6 10 Average number of cartons shipped per store delivery 24 20 Average number of hours of shelf stacking per store delivery 0 0.5 Average revenue per delivery $2,400 $1,800 Average cost of goods sold per delivery $2,100 $1,650 So, following your method, I would have revenue of $2,400 x 6 = 14,400 for Charleston and revenue of $1,800 x 10 = $18,000. However the problem solution indicates that the revenues are of $1,131,428 for Charleston and $848,571 for Chapel Hill. My question is how do I get to those numbers ?