Pareto Chart Meagher Solutions Inc. manufactures memory chips for personal computers. An activity analysis was conducted, and the following activity costs were identified with the manufacture and sale of memory chips: Activity Cost $150,000 95,000 125,000 Activities Correct shipment errors Disposing of scrap Emergency equipment maintenance Employee training Final inspection Inspecting incoming materials Preventive equipment maintenance Processing customer returns 50,000 80,000 60,000 40,000