Antonio Co. developed the following information as part of its target costing efforts to introduce a new high tech coffee maker.

Customer Satisfaction Criteria and Ranking
	Importance	Relative Importance
Safety	75	25%
Performance	105	35%
Looks	120	40%
Total	300	100%
Product Components and Cost
	Cost	Percent of Total
Brew Basket	$20	16.7%
Body/Carafe	$15	12.5%
Electronic Display	$45	37.5%
Heating/Warming	$40	33.3%
Total	$120	100.0%
Contribution of Components to Customer Satisfaction (or Function)
	Customer Satisfaction Criteria
Components	Safety	Performance	Looks
	25%	35%	40%
Brew Basket	20.0%	35.0%	20.0%
Body/Carafe	10.0%	20.0%	50.0%
Electronic Display	20.0%	30.0%	20.0%
Heating/Warming	50.0%	15.0%	10.0%
	100.0%	100.0%	100.0%

Required: a) Prepare a table showing percentage contributions of each function group to categories of customer requirements.

b) Prepare a value index for each component of a coffee maker and interprete the results.

c) Which function groups are candidates for cost reduction?