1. Using the information in the text and in Exhibit 5, ABC-based services costs for the TFC business.
2. Using your new costing system, calculate distribution services costs for Cus tomer A and Customer B.
3. What inference do you draw about the profitability of these two customers?
4. Should TFC implement the SBP pricing system?
5. What managerial advice do you have for Allied about the Total Forms Control(TFC) business? How does Exhibit 1 relate to this question?