The warehouse for timber inventory at the rear of the factory has limited space. The maximum load can last five days of production while the lead time for timber supply can take up to three days to arrive, depending on the availability from suppliers and weather conditions.

The timber used varies according to the models of the garden furniture made. Nguyen Thi Do Quyen, the marketing manager, has produced the following sales analysis for discussion.

She also explained that most of the sales orders from the local retailers (40%) are predictable and more manageable for production planning. However, all overseas orders are competitive and it could come in at an unpredicted time, requiring timber species that might not be immediately available. Also, certain customers might require some specific handling procedures of furniture delivery while others might want an expedited delivery. The figure below shows the sales order processing cycle prior to delivery.

Discuss how a customer profitability analysis (CPA) can be done using information in Table 2, Figure 2 and all relevant information provided by Nguyen Thi Do Quyen, the marketing manager. You also need to explain at least THRE benefits that GH can obtained from CPA. (Max 400 words; 10 marks)