Villeagas Wholesalers operates at capacity and sells furniture items to four depertment-store (customers). Mr. Villeagas commented, "We apply ABC to determine product-line profitability. The same idea apply to customer profitability, and we should find out our customer profitability as well." Villeagas Wholesalers sends catalogs to corporate purchasing departments on a monthly basis.the customers are entitled to return unsold merchandise within a six-month period from the purchase date and receive a full purchase price refund. The following data were collected from last year's operations: