A company allows its sales representatives discretion to offer price discounts below its $4 list price per unit sold. Details relating to three key customers for the month are listed​ below: Customers A B CUnits sold 10,000 15,000 1,500Discount given per unit $0.30 $0.10 $0.40Number of purchase orders 25 30 27Number of deliveries 52 20 26Number of sales visits 2 1 1Miles travelled per delivery 12 35 30Number of 'fast' orders 1 4 1 Additional​ information: A​ 'fast' order is an emergency​ order, outside of normal delivery​ schedules, and incurs a total cost of $150.  Other​ cost-driver rates are detailed as​ follows: Activity Area Cost-Driver RateOrder-taking $80 per orderDelivery vehicle costs $1 per mile travelledSales visits $90 per visitProduct packaging $0.05 per unit sold Assuming the cost of goods sold is ​$3 per​ unit, calculate the operating profit generated by customer B.

To calculate the operating profit generated by customer B, we need to consider both the revenue generated and the costs incurred.

Step 1: Calculate the revenue The revenue is calculated by multiplying the number of units sold by the price per unit. However, since the company allows its sales representatives to offer price discounts, we need to subtract the discount from the list price before multiplying by the number of units sold.

Revenue = (List price - Discount) * Units sold Revenue = ($4 -$0.10) * 15,000 Revenue = $3.90 * 15,000 Revenue =$58,500

Step 2: Calculate the cost of goods sold The cost of goods sold is calculated by multiplying the number of units sold by the cost per unit.

Cost of goods sold = Cost per unit * Units sold Cost of goods sold = $3 * 15,000 Cost of goods sold =$45,000

Step 3: Calculate the other costs The other costs include the cost of taking orders, delivery vehicle costs, sales visits, product packaging, and 'fast' orders.

Order-taking costs = Cost-driver rate * Number of orders Order-taking costs = $80 * 30 Order-taking costs =$2,400

Delivery vehicle costs = Cost-driver rate * Miles travelled per delivery * Number of deliveries Delivery vehicle costs = $1 * 35 * 20 Delivery vehicle costs =$700

Sales visits costs = Cost-driver rate * Number of sales visits Sales visits costs = $90 * 1 Sales visits costs =$90

Product packaging costs = Cost-driver rate * Units sold Product packaging costs = $0.05 * 15,000 Product packaging costs =$750

'Fast' orders costs = Cost of 'fast' order * Number of 'fast' orders 'Fast' orders costs = $150 * 4 'Fast' orders costs =$600

Total other costs = Order-taking costs + Delivery vehicle costs + Sales visits costs + Product packaging costs + 'Fast' orders costs Total other costs = $2,400 +$700 + $90 +$750 + $600 Total other costs =$4,540

Step 4: Calculate the operating profit The operating profit is calculated by subtracting the total costs (cost of goods sold + other costs) from the revenue.

Operating profit = Revenue - Total costs Operating profit = $58,500 - ($45,000 + $4,540) Operating profit =$58,500 - $49,540 Operating profit =$8,960

Therefore, the operating profit generated by customer B is $8,960.