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Cortez Corporation has analyzed its customer and order handling data for the pas

ID: 2376128 • Letter: C

Question

Cortez Corporation has analyzed its customer and order handling data for the past year and has determined the following costs:

Order processing cost per order

$6

Additional costs if order must be expedited (Rushed)

$9

Customer technical support calls (Per call)

$7

Relationship management costs (Per customer per year)

$1,900


In addition to these costs, product costs amount to 80 percent of sales. In the prior year, Cortez had the following experience with one of its customers, Green Company:

Sales

$26,000

Number of orders

170

Percent of orders marked rush

80

Calls to technical support

90


Calculate the profitability of the Green Company account.

Answer

A.

$1,226

B.

Some other answer

C.

$20,226

D.

$226

Order processing cost per order

$6

Additional costs if order must be expedited (Rushed)

$9

Customer technical support calls (Per call)

$7

Relationship management costs (Per customer per year)

$1,900

Explanation / Answer

C