Flanigan Manufacturing uses an activity-based cost system. The company produces Product R and Product X. Information concerning the two products is as follows: 
The following costs are reported: 
Required: 
Definitions:
Participants
Individuals who take part in something, especially in an experiment or study.
Decision Making
The cognitive process of selecting a course of action among several alternatives to achieve a desired outcome.
Reasoning
refers to the cognitive process of looking for reasons, engaging in logical thinking, and arriving at conclusions based on premises.
System II Thinking
A cognitive process that involves analytical, effortful, and logical thinking as opposed to quick, instinctual, and often biased System I thinking.
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