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Req. 1 Customer-profitability analysis: Trace Telecom Sales revenue $ 190.000,00 Cost of goods sold $ 80.000,00 Gross margin $ 110.000,00 General selling costs $ 24.000,00 General costs $ 19.000,00 Sales activity $ 8.000,00 Order taking $ 3.000,00 Special handling $ 40.000,00 Special shipping $ 9.000,00 Total selling and $ administrative costs 103.000,00 Selling and administrative costs: administrative Customer-related costs: Operating income $ 7.000,00 Caltex Computer $ 123.800,00 $ 62.000,00 $ 61.800,00 $ 18.000,00 $ 16.000,00 $ 6.000,00 $ 4.000,00 $ 30.000,00 $ 10.000,00 $ 84.000,00 $ (22.200,00) DATA INPUT Customer-Related Activities Sales activity Order taking Special handling Special shipping Customer-Related Activities Sales activity Order taking Cost Driver Base Cost Driver Rate Sales visits Purchase orders Units handled Shipments $ Trace Telecom Caltex Computer 8 15 800 18 Special handling Special shipping Trace Telecom Sales revenue Cost of goods sold General selling costs General administrative costs 1.000 200 50 500 $ $ $ $ 6 20 600 20 Caltex Computer 185.000,00 80.000,00 24.000,00 19.000,00 $ $ $ $ 123.800,00 59.000,00 18.000,00 16.000,00 SOLUTION 1. Customer-profitability analysis: Trace Telecom Sales revenue $ Cost of goods sold Gross margin $ Selling and administrative costs: General selling costs $ General administrative costs Customer-related costs: Sales activity Order taking Spe ...
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