DE25-3 The vice president of marketing storms into your office, exclaiming: Activity-based costing is worse than useless. It's endangering the future of our company! Because of your ABC cost "information," the CEO is pressuring us to (1) charge customers higher prices for customized products, (2) shift customers from customized products to stan- dard products, and (3) require customers to accept larger deliveries than they would prefer. This completely violates our motto of "delighting the customer." Worse yet, we are being pres- sured to drop some of the customers we have spent a great deal of effort cultivating. This stu- pid ABC system will ruin us all! Reply to your colleague.