Wholesalers operates at capacity and sells furniture items to four$$ department$-$store chains$($customers$).$ Mr$.$commented$,"$We apply ABC to determine$$ product$-$line profitability. The same ideas apply to customer$$ profitability, and we should find out our customer profitability as$$ well." Wholesalers sends catalogs to corporate purchasing departments on a monthly basis. The customers are entitled to return unsold merchandise within a$6-$month period from the purchase date and receive a full purchase price refund. The following data were collected from last$$ year's operations and has calculated the following activity$$ rates: