Focused Value Streams, Product Costing ordered in advance. beer, and one bowl of salad [a consumption pattern of (8,3,1)]. Each member of the group must pay an assessed amount for the lunch. Required: 1. Determine the total number of pizzas, pitchers of root beer, and salads that must be ordered for the 60 employees. for lunch? If required, round your answer to the nearest cent. x per individual (Group A) and one for the heavier eaters (Group B) . Calculate the average lunch cost for each CPA for each group. If required, round your answers to the nearest cent. Group A $X per individual Group B \& X per individual Calculate the cost for each CPA that would be assigned using ABC. If required, round your answers to the nearest cent. Group A $X per individual Group B X per individual What does this tell you? The focused value stream produces more accurate cost assiqnments