Above, both customers show a positive gross profit of $10,322 and $70,669 respectively. When the costs of services are deducted from gross profit to arrive at profit contribution, the customer in Figure 3 is generating a loss of $3,602 while the customer in Figure 4 is generating a profit of $39,442. As can be seen from these illustrations, the costs of services reduce the gross profit substantially. The ABC tool also identifies which services the customer is using and the cost of service for each customer.