Tianna has specifically asked you to report on the reliability of the Customer Segment Profitability Analysis (CSPA) shown in Table 2.

Table 2 TAA: Tour Customer Segment Protability Aanalysis (CSPA) Tour Group Pre booked Drive up Seal tour revenue Dolphin tour revenue Total tour revenue Seal tour direct costs Dolphin tour direct costs School 33 108,000 193,200 301,200 78,300 105,800 $ 360,000 655,200 1,015,200 261,000 358,800 $ 600,000 1,260,000 1,860,000 435,000 690,000 $ 132,000 159,600 291,600 95 ,700 87,400 Total $ 1,200,000 2,268,000 3,468,000 870,000 1,242,000 Total direct costs Seal tour c ontribution Do mhin tour contribution Total tour common Contribution margin % Overhead costs Equip & establishment - Seal Equip & establishment - Dolphin Customer relationship management Customer administration Specific marketing General marketing Total overhead costs Net prot or loss for Tours Related net profit for Cafe & GS Customer segment prot or loss Customer Prot Margin 184,100 29,700 87,400 117,100 38.9% 148,788 (31,688) 7,507 619,800 99,000 296,400 395,400 38.9% 91,800 109,800 64,800 55,000 19,440 340,840 54,560 25,336 1,125,000 165,000 570,000 735,000 39.5% 51,600 117,000 168,600 183,000 120,000 20,000 36,000 527,600 20 7,400 46,919 183,100 36,300 72,200 108,500 37.2% 26,172 18,000 0 5 ,400 49,5 72 58,928 7,038 2,112,000 330,000 1,026,000 1,356,000 39.1% 103,200 210,600 313,800 366,000 222,000 98,400 66,600 1,066,800 289,200 86,800 (24,181) -8.0% 79,896 7.9% 254,319 13.7% 65,966 22.6% 376,000 10.8% Table 3: ctivites and activity rate for CSPt Activity cost Cost driver Number of Activity lburden] transactions rate S $ Equipment and Establishment Dolphin tours 210,600 Number of dolphin tour guests 32,400 6.50 Seal tours 103,200 Number of seal tourguests 12,000 8.60 Total 313,800 44,400 Management and administration fexciaa'ing Cafe & GS) Customer relationship management 366,000 CRM days 400 915.00 Customer administration 222,000 Number of guests 44,400 5.00 Total 500,000 44,000 Marketing Specific 98,400 Not applicable Specific allocation to segment General 66,600 Number of guests 44,400 1.50 Total 165,000 Table 4: Data on number of transactions by customer segment School Tour Group Prebooked Driveup Number of customers 20 30 24,000 3,600 CRM days 80 120 200 Number of dolphin tour guests 2,760 9,360 18,000 2,280 Number of seal tour guests 1,080 3,600 6,000 1,320 Total number of guests 3,840 12,960 24,000 3,600 Total 27,650 400 32,400 12,000 44,400