1. Is product G the company's least profitable product? 2. Is product W a protable product for Gigabyte, Inc.? 4. Gigabyte's controller, Nan O'Second, recently attended a conference at which activity-based costing systems were discussed. She became convinced that such a system would help Gigabyte's management to understand its product costs better. She got top management's approval to design an activity-based costing system, and an ABC project team was formed. In stage one of the ABC project, each of the overhead items listed in the overhead budget was placed into its own activity cost pool. Then a cost driver was identified for each activity cost pool. Finally, the ABC project team compiled data showing the percentage of each cost driver that was consumed by each of Gigabyte's product lines. These data are summarized as follows: Activity Cost PoolCost Driver Product GProduct TProduct W Machine setup Number of setups 20 % 30 % 50 % Machinery Machine hours 25 % 50 % 25 % Inspection Number of inspections 15 % 45 % 40 %