Which of the following costs should be included in customer profitability analysis?
i. Product costs
ii. Distribution
iii. Customer servicing
iv. Finished goods inspection costs

A) i, ii and iii
B) ii, iii and iv
C) i, iii and iv
D) i, ii and iv

Customer Profitability

An analysis to determine the financial contribution brought by a customer through their purchases minus the costs of servicing them.

Product Costs

The costs directly attributable to the creation of products, including materials, labor, and manufacturing overhead.

Distribution

The process of making a product or service available for the consumer or business user that needs it.