Accounting Simplifying the ABC System: Approximately Relevant ABC Systems Patterson Company produces wafers for integrated circuits. Data for the most recent year are provided: Expected Consumption Ratios Activity Driver Wafer A Wafer B Inserting and sorting process activities: 1. Developing test programs $ 45,000 Engineering hours 0.25 0.75 2. Making probe cards 69,000 Development hours 0.10 0.90 3. Testing products 500,000 Test hours 0.65 0.35 4. Setting up batches 140,000 Number of batches 0.60 0.40 5. Engineering design 99,000 Number of change orders 0.20 0.80 6. Handling wafer lots 400,000 Number of moves 0.40 0.60 7. Inserting dies 700,000 Number of dies 0.75 0.25 Procurement process activities: 8. Purchasing materials 500,000 Number of purchase orders 0.20 0.80 9. Unloading materials 66,000 Number of receiving orders 0.35 0.65 10. Inspecting materials 84,000 Inspection hours 0.60 0.40 11. Moving materials