As

you remember, Tangerine Inc. (TGRN) designs, assembles and markets personal

computers and mobile devices. The range of products include:

-

tStem, a very popular desktop computer, which has been produced since 2001;

-

tLeaf, a professional ultralight laptop computer introduced in 2010;

-

tSky, a newer and powerful tablet launched in 2018.

Tangerine

Inc. uses four operations to assemble computers and mobile devices:

Processors

are directly transferred from the Processors Department to the Assembly

Department and are introduced in production at the beginning of the assembly

process. The remaining components are also introduced at the beginning of the

process, except the packaging materials that are introduced when assembly is

between 90% and 100% complete. Conversion costs are added evenly during the

entire process.

When

the four operations described above are done, computers and mobile devices are

immediately transferred to the Store, where finished units of tStem, tLeaf, and

tSky are stored and placed for sale.

The

percentages of completion are as follows:

Question: 

Give

one suggestion to improve the system and get better information about the

Assembly costs of each product line.