Narnia Technologys Cell Phone Department, which assembles and tests digital processors, reports the following data regarding processor G27:

The activities required to build the processors are as follows:

Required

1. Fill in the blanks in both the opening schedule and the list of activities.

2. How is labor cost assigned to products under this product costing system?

3. Why might managers favor this ABC system instead of the older system that allocated all conversion costs on the basis of direct labor?