2. Sales and cost data can be combined in various ways to produce evaluations of sales organization proftability for different organizational levels or different types of sales. Three types of proftability analysis are useful for evaluating effectiveness: activitybased costing, income statement analysis, and return on assets managed analysis. Examining Exhibit 9.9, point out differences in operating profts by commercial distribution channel between the company’s old and new (ABC) system, and explain why they differ. What would the ABC system lead you to believe regarding the effectiveness of each channel? Using the information in Exhibit 9.9 and the following information, conduct an income statement analysis and return on assets managed analysis. Explain the results of your analyses. Contract Industrial Suppliers Government OEM ($000) ($000) ($000) ($000) Accounts receivable $26,578 $16,840 $72 $1,633 Inventory $26,578 $16,840 $73 $1,634