Novelty Gadgets is a marketer of inexpensive toys and novelties that it sells to retail stores,

specialty stores, and catalog companies. As an accountant working for the company, you have been asked to design a product code for the company. In analyzing this problem, you have discovered the following:

a. The company has three major product lines: (1) toys and games, (2) party and magic

tricks, and (3) inexpensive gifts. There are major subproducts within each of these product lines, and the number of these categories is 25, 18, and 113, respectively.

b. The company has divided its selling efforts into five geographic areas: (1) the United States, (2) the Far East, (3) Europe and Africa,

(4) South America, and (5) International (a catchall area). Each major geographic area

has several sales districts (never more than 99 per area). Between 1 and 20 salespeople are assigned to each district.

c. As noted earlier, there are three major categories of customers, and certain customers can also purchase goods on credit. There are five different classes of credit customers and each rating indicates the maximum amount of credit the customer can have.

Design a group code that Novelty Gadgets could use to prepare sales analysis