You and your friends go to a restaurant as a group. At the end of the meal, the issue arises of for the group should be shared. One alternative is to figure out the cost of what each individual and divide up the bill accordingly. Another alternative is to split the bill equally among the individual. Required: Which system for dividing the bill is more equitable? Which system is easier to use? How does relate to the material covered in this chapter? Coffee Bean, Inc. (CBI), is a processor and distributor of a variety of blends of coffee. The company coffee beans from around the world and roasts, blends, and packages them for resale. CBI offers variety of different coffees that it sells to gourmet shops in one-pound bags. The major cost of the raw materials. However, the company's predominantly automated roasting, blending, and packing require a substantial amount of manufacturing overhead. The company uses relatively little labor. Some of CBI's coffees are very popular and sell in large volumes, while a few of the newer sell very low volumes