Books and Brew (BB) is a large city bookstore that sells books and music CD's, and also has a cafe. Currently, BB uses a single-driver system to allocate its operating costs to each of its three product lines, using the the number of items sold as the single cost driver. But BB's management is concerned that this allocation system may not be providing the best information for making a variety of pricing decisions. BB's operating costs for 2017 were as follows: Purchasing department $453,000 Receiving department $445,000 Shelfstocking employee salaries $465,000 Cashiers and oor employee salaries $109,000 2017 information about 35's product lines is also available: Books CD'S cafe Revenue $3,646,000 $2,620,000 $800,000 Cost of merchandise $2,575,000 $1,893,000 $575,000 Number of purchase orders placed Number of deliveries received Hours of shelf stocking time 14,100 13,100 12,000 Number of items sold 125,000 111,000 250,000