Simple Costing System ABC System 1. Baked goods 13.33% Frozen products 21.92% 2. Frozen products 12.50 Miik & fruit juice 5.08 3. Milk 8: fruit juice 3.02 Baked goods 2.46 The percentage revenue, COGS, and activity costs for each product line are: Baked Milk 45 Fruit Frozen Goods Juice Products Total Revenues 33.14 36.63 30.23 100.00 COGS 31.6? 39.17 29.16 100.00 Activity areas: Ordering 44.12 36.76 19.12 100.00 Delivery 60.49 22.22 17.29 100.00 Shelf-stocking 49.06 44.50 6.44 100.00 Customer support 35.31 46.?0 17.99 100.00