A financial analyst for Simon Manufacturing prepared the following report:

Customers

Customerminus−

Level Operating Income

Customer Revenue

A

$ 5 comma 563.00$5,563.00

$26,250

B

$ 4 comma 474.00$4,474.00

$30,000

C

$ 3 comma 851.00$3,851.00

$15,000

D

$ 1 comma 049.50$1,049.50

$7,300

E

$984.80

$5,100

F

$844.80

$4,400

G

$336.60

$1,800

H

$252.00

$4,500

I

($168.00)

$2,400

J

($676.00)

$2,600

Which of the following conclusions can be drawn from thereport?

A. The cumulative

customerminus−level

operating income of the top eight customers represents about

105.1105.1%

of operating income

B.

Customer B has the second highest operating income margin

C.

All profitable customers achieve customer level operating income in excess of 20%

D.

All customers provide positive contribution towards profitability