CBI engages in two distinct production processes for each product. Process 1 is labor intensive, using a high proportion of direct materials and labor. Process 2 uses special packing equipment that wraps each individual candy bar and then packs it into a box of 24 bars. The boxes are then packaged into cases, each of which has six boxes. Special packing equipment is used on all three products and has a monthly capacity of 3,000 cases, each containing 144 candy bars (= 6 boxes 24 bars). To illustrate the source of the distortions to senior management, Jean collects the cost data for the three products, Almond Dream, Krispy Krackle, and Creamy Crunch. CBI recently adopted a general policy to discontinue all products whose gross profit margin percentages [(Gross margin Selling price) 100] were less than 10 percent. By comparing the selling prices to the firm's costs and then calculating the gross margin percentages, Jean could determine which products, under the current cost system, should be dropped. The current selling prices of Almond Dream, Krispy Krackle, and Creamy Crunch are $94.00,$62.00, and $30.00 per case, respectively. Overhead will remain $74,000 per month under all alternatives. Required: a-1. Complete the table under the current cost system. a.2. Determine which product(s), if any, should be dropped. c-1. Assume that CBI drops the product(s) identified in requirement (a) above. Calculate the gross profit margin percentage for the remaining products. Assume that CBI can sell all products that it manufactures and that it will use the excess capacity from dropping a product to produce more of the most profitable product. c-2. If CBI maintains its current rule about dropping products, which additional products, if any, should CBI drop under the existing cost system? d-1. Assume that CBI drops the products identified in requirements (a) and (c) above. Recalculate the gross profit margin percentage for the remaining product(s) and ascertain whether any additional product(s) should be dropped. d-2. Which additional products, if any, should CBI drop under the existing cost system? Complete this question by entering your answers in the tabs below. Complete the table under the current cost system. (Round your intermediate calculations and final answers to 2 decimal places. Negative values should be indicated with a minus sign.) Complete this question by entering your answers in the tabs below. Assume that CBI drops the product(s) identified in requirement (a) above. Calculate the gross profit margin percentage for the remaining products. Assume that CBI can sell all products that it manufactures and that it will use the excess capacity from dropping a product to produce more of the most profitable product. (Round your intermediate calculations and final answers to 2 decimal places.) Complete this question by entering your answers in the tabs below. Assume that CBI drops the products identified in requirements (a) and (c) above. Recalculate the gross profit margin percentage for the remaining product(s) and ascertain whether any additional product(s) should be dropped. (Round your intermediate calculations and final answers to 2 decimal places.)