Exercises 5-14 - Page 141 (4 points) Potter Corporation has gained considerable market share in recent years for its specialty, low- volume, complex line of products, but the gain has been offset by a loss in market share for its high-volume, simple line of products. This has resulted in a net decline in its overall profitability Advise management about specific changes that may be required in its cost accounting system and explain why the existing system may be inadequate.