Customer profitability analysis. Hillson & Brady (H&B), a janitorial service, has two clients, Greeley Hospital and Greeley Junior High School. The following is information about H&B’s revenues and...

Customer profitability analysis. Hillson & Brady (H&B), a janitorial service, has two clients, Greeley Hospital and Greeley Junior High School. The following is information about H&B’s revenues and costs (in thousands) by customer for the previous year.

This analysis apparently shows that Greeley Hospital is not profitable for H&B. Total fixed costs would not be affected by the decision to discontinue the hospital account. Use differential analysis to determine whether H&B should discontinue the hospital account.