Simplifying the ABC System: Approximately Relevant ABC Systems Patterson Company produces wafers for integrated circuits. Data for the most recent year are provided: "Calculated using number of dles os the single unit level drtiver: b Calculated hy multiplying the consumption ratio of each product by the cost of each activity. Required: dollar. Simplifying the ABC System: Approximately Relevant ABC Systems Patterson Company produces wafers for integrated circuits. Data for the most recent year are provided: "Calculated using number of dles os the single unit level drtiver: b Calculated hy multiplying the consumption ratio of each product by the cost of each activity. Required: dollar