12.15 Product costs, activity-based costing systems. (20–25 min) This problem assumes knowledge of activity-based costing systems as described in Chapter 11. The problem illustrates how both product designers and manufacturing personnel can play key roles in a company manufacturing competitively priced products. Solution Exhibit 12.15 presents an overview of the product-costing system at Combrai Informatique. The following table presents the manufacturing cost per unit for different cost categories for P and Pb Cost categories
