The CPM in the business$-$to$-$business $($B$2$B$)$ context, what model$/$matrix best describes Fiocca?

Customer portfolio that importantly incorporated the idea of cost$-$to$-$serve into the evaluation of customer value

The strategic importance of the customer, the difficulty of managing the relationship with the customer

$3-$dimensional customer classification, cost$-$to$-$serve, net price and relationship value

All of the above

$80\%$ of sales are made to $20\%$ of customers, $80/20$ rule