The following table shows detailed annual activities and cost of customer A and B in relation to company ABC during 2020. The annual operating cost contribution from customer A and B in 2020 was E300 and f250, respectively. Considering cost profitability analysis, which of the following statement is incorrect? Customer A |Customer B f per unit ... Number of visits 5 3 30 Number of normal deliveries 20 NN Number of special deliveries 50 A None of the above. B Customer A should be kept and encouraged to modify its buying behaviour. C Customer B is preferable to customer A because its total attributable costs is lower. D The contribution to expense to customer A is higher compared to customer B