Assume You Are a Sales Manager Responsible for Analyzing the Profitability

Assume you are a sales manager responsible for analyzing the profitability of the customers in your territory.You have gathered the following information on one of your customers:
$$\begin{array} { l l l } &\text {Sales}&&\$400,000\\&\text {Cost of goods sold}&&320,000\\&\text{Selling Cost:}\\&\text {~In-person sales calls}&50\text{~@~}\$100\text{~each}& 5,000\\&\text {~Phone orders}&500\text{~@~}\$20\text{~each}&10,000\\&\mathrm{~Shipping}&12,000\text{~@~}\$2\text{~each}&\mathrm{24,000}\\&\text {~Express shipping}&100\text{~@~}\$50 \text{~each}&\mathrm{5,000}\\&\text{Administrative cost:}\\&\text {~Office salaries}&\text {~Amount allocated to customer}&500\\&\text {~Office supplies}&\text {~Amount allocated to customer}&600\\\end{array}$$
a.Calculate the customer net profit.
b.Calculate the customer profit margin.