Required: Propose a set of criteria that can be used to determine the degree of disaggregation of activities within the company. (6 marks) d) Using the criteria proposed in part c), the accountant identified the major activities for the production of chocolate bars. Customers' perception of the value-added of each activity (measured on a scale of 1 to 5; 1 being non-value-added and 5 being an activity regarded as the highest value-added) and the current efficiency of the respective activities has also been identified, and are as follows: Activities Activity cost () Value-added score Opportunity for improvement 5 5 4 Inspection of cocoa beans 3,000 2 High Cleaning and roasting of cocoa beans 55,000 High Breaking and grinding of cocoa beans 65,000 Low Mixing of ingredients 48,000 5 Low Chocolate molding 50,000 Low Final product inspection 45,000 1 High Packing of final product 53,000 3 High The accountant is aware that due to resource constraints, it would be impractical to analyse all activities concurrently. For a start, he has decided to concentrate on just two activities to identify opportunities for cost reduction. Required: Identify the two activities on which the accountant should concentrate his cost reduction efforts on. Clearly explain your decision process. (7 marks)