Q: How would you use the data in Exhibit 8 to modify the proposed costing system?

Case study- Sapphire Textile Mills Limited: Refined Costing. Additional info if needed:

Exhibit 8: Average Departental Efficiency Per Customer Order \begin{tabular}{|c|c|c|c|c|} \hline Customer Name & Cutting (\%) & Stitching (\%) & Inspection (\%) & Packing (\%) \\ \hline AS & 49 & 62 & 60 & 53 \\ \hline CD & 45 & 66 & 34 & 54 \\ \hline Cl & 73 & 72 & 57 & 67 \\ \hline \end{tabular} Exhibit 4: Typical Monthly Overhead Costs Source: Company Data. (the numbers have been disguised) Exhibit 5: Manufacturing Expenses Per Department Source: Company Data. (the numbers have been disguised) Exhibit 6: Sample Customer Order Data of Varying Manufacturing Complexity Fvhihit 7. Manufoeturino Timo Par Cuctomar Order Exhibit 8: Average Departental Efficiency Per Customer Order \begin{tabular}{|c|c|c|c|c|} \hline Customer Name & Cutting (\%) & Stitching (\%) & Inspection (\%) & Packing (\%) \\ \hline AS & 49 & 62 & 60 & 53 \\ \hline CD & 45 & 66 & 34 & 54 \\ \hline Cl & 73 & 72 & 57 & 67 \\ \hline \end{tabular} Exhibit 4: Typical Monthly Overhead Costs Source: Company Data. (the numbers have been disguised) Exhibit 5: Manufacturing Expenses Per Department Source: Company Data. (the numbers have been disguised) Exhibit 6: Sample Customer Order Data of Varying Manufacturing Complexity Fvhihit 7. Manufoeturino Timo Par Cuctomar Order