Etro Company Sells a Product Used in Many Manufacturing Processes

Etro Company sells a product used in many manufacturing processes.The sales activity involves three activity areas: $$\begin{array} { l l } \text { Artivity Area } & \text { Cost Driver and Rate } \\\text { Order taking } & \$ 100 \text { per purchase order } \\\text { Sales visits } & \$ 50 \text { per visit } \\\text { Delivery vehicles } & \$ 1 \text { per delivery kilometre } \\\text { Product handling } & \$ 0.05 \text { a unit } \\\text { Special runs } & \$ 300 \text { per run }\end{array}$$ The following customer information is given:
$\begin{array}{lrr}&\text { A}&&\text { B}&\text { D}\\\text { Units sold } & 100,000 & 80,000&60,000 \\\text { List price } & \$ 50 & \$ 50 &\$50\\\text { Actual sales price } & \$ 45 & \$ 48&\$50 \\\text { Number of purchase orders } & 30 & 20 &10\\\text { Number of sales visits } & 6 & 5&3 \\\text { Number of deliveries } & 10 & 8&6 \\\text { Kilometres travelled per delivery } & 40 & 5 &20\\\text { Number of special runs } & 1 & 0&1\end{array}$
What is the profitability of customer B?