How can you make use of activity cost information to add to CRU's competitive advantage?

COFFEE R US (Part I)

Coffee R Us. (CRU) processes and distributes a variety of coffee.CRU buys coffee beans from around the world and roasts, blends, and packages them for resale.Currently the firm offers 15 coffees to gourmet shops in one-pound bags.The major cost is direct materials; however, a substantial amount of factory overhead is incurred in the predominantly automated roasting and packaging process.The company uses relatively little direct labor.