Zelda Limited manufactures two types of cables: coaxial and optic fibre. Your cost assistant has just completed a customer profitability analysis, at the request of the general manager. The following information forms the basis for the analysis: Customer-driven activities Cost driver Cost driver rate Sales activity Sales visits $2 000 Order taking Purchase orders 400 Special handling Units handled 100 Special shipping Shipments 1 000 Cost driver data for two of Zelda Ltds major customers for the most recent year are as follows: Customer-driven activities Telco Pty Ltd Maga Pty Ltd Sales activity 8 sales visits 6 sales visits Order taking 15 purchase orders 20 purchase orders Special handling 800 units handled 600 units handled Special shipping 18 shipments 20 shipments The following data relates to those two customers: Customer-driven activities Telco Pty Ltd Maga Pty Ltd Sales revenue $380 000 $247 600 Cost of goods sold 160 000 124 000 General selling costs 48 000 36 000 General administrative costs 38 000 32 000 Required: Prepare a summary report highlighting the following: Conduct a customer profitability analysis for Telco Pty Ltd and Maga Pty Ltd (Use an Excel spreadsheet to conduct this analysis and attach your Excel spreadsheet) Prepare a customer profitability graph, similar to the one in Exhibit 15.14 (page 727) for the two customers. Comment on the relative profitability of the two customers. Explain possible actions that could be taken in relation to above customers. Highlight some of the aspects of activity-based customer profitability analysis that may limit its usefulness.