Tiarma is pleased with the detail Mateo has been able to provide. but not so pleased with what the gures disclose. She wonders whether the gures are accurate, but keeps quiet about that for the moment and thinks to herself - are these the true 'costs to serve' each customer segment? In particular, she wonders what TAA should do if the CSPA gures are in fact accurate. Should they start 'ring' all their School customers? 1Would they be $31,688 (Table 2} better off if they completely stopped selling to the School customers? She decides that the management team will need time to digest these figures and asks you (the accountant) to provide her with a report that covers both the reliability of the gures and the action that managers should take in response to this highly detailed analysis