Advanced Coding Is a Software Development Company That Sells Specialized

Advanced Coding is a software development company that sells specialized practice management software to large professional services firms. Management has decided to analyze certain costs related to sales to determine per-customer profitability and to plan for future sales efforts. These costs include sales commissions and overhead related to the corporate jet expenses. They have determined that $200,000 of overhead costs related to the corporate jet should be assigned to individual customers.
Sales representatives are paid a commission of 5% on Gross Profit (sales less costs to develop the software) . In relation to overhead costs, the sales staff used the corporate jet at a cost of $1,000 per hour for trips to customers as follows:
Customer #1: 50 hours
Customer #2: 43 hours
Customer #3: 15 hours
Customer #4: 8 hours
Customer #5: 10 hours
Gross profit per customer is as follows:
Customer #1: $360,000
Customer #2: $260,000
Customer #3: $80,000
Customer #4: $100,000
Customer #5: $80,000
(NOTE: Do not round amounts until final calculation of customer profitability, then round to the nearest dollar) .
Which customer is the most profitable?

A) Customer #1
B) Customer #2
C) Customer #3
D) Customer #4
E) Customer #5