XYZ provides outsourced baking for two cookie shops. The two cookie shops (its clients) are AB and MN and XYZ bakes and delivers goods for them on a just-in-time basis and the annual delivery and warehousing costs that it incurs are primarily to serve to AB and MN and it is found that warehousing costs incurred are proportional to the number of orders placed. Half of annual generated and administrative costs are related to processing and managing orders placed by customers (remaining costs are not traced to customers). Customer and Total AB MN Administrative Resources Number of orders 3900 2450 1450 placed annually Average cost of goods $3500 $2250 sold per order Order price markup 55% 55% Average deliveries 15 25 per order Warehouse costs $2500000 incurred annually Delivery costs $8500000 incurred annually General $4500000 administrative costs What steps need to be taken in order to determine the profitability of "AB" and "MN"