Problem 18-60 (Algo) Value Streams and Profit Centers [LO 18-3] Levine Company is a manufacturer of very inexpensive cell phones and television sets. The company uses recycled parts and a highly structured manufacturing process to keep costs low so that it can sell at very low prices. The company uses lean accounting procedures to help keep costs low and to examine financial performance. Levine uses value streams to study the profitability of its two main product groups, cell phones and TVs. Information about finished goods inventory, sales, production, and average sales price follows: Units Beginning inventory Price Sold Budgeted and actual production Cell Phone Group TV Group 3,200 $ 150 15,900 16,400 8,200 $ 200 16,800 16,200