5. What would an ABC costing system for Wilkerson look like? Hint: Develop and chart out the ABC.1 exhibit for Wilkerson. 6. Test your intuition with this optional question: Before doing any calculations, simply by reviewing your ABC.1 exhibit, can you predict which products will be most affected by using the ABC costing system? 7. What are the revised cost and profitability of each of the three products, using the ABC costing system? Hint: Develop and complete the ABC.2 exhibit for Wilkerson. 8. What do the ABC-based cost and profitability calculations reveal about each of the products? 9. Based on your analyses with the ABC costing system, what actions might Wilkerson's management team consider, to improve the company's profitability? 10. What are the limitations of the cost estimates you prepared in your answer to question 7? What other information or analysis would you want, for better cost and profitability estimates? 11. Wilkerson has, so far, been compensating salespersons with commissions based on gross sales volume less returns. Is a better way to calculate commissions?