A small company has developed a specialized product that it configures specially for each customer. New customers usually have specific requirements to be incorporated into their system, and they pay for these to be developed. The company has an opportunity to bid for a new contract, which would more than double its customer base. The new customer also wishes to have some involvement in the configuration of the system. Explain why, in these circumstances, it might be a good idea for the company owning the software to make it open source.

Adamson company manufactures four lines of garden tools. as a result of an activity analysis, the accounting department has identified eight activity cost pools. each of the product lines is produced in large batches, with the whole plant devoted to one product at a time. classify each of the following activities or costs as either unit-level, batch-level, product-level, or facility-level. activities (a) machining parts. (b) product design. (c) plant maintenance. (d) machine setup. (e) assembling parts. (f) purchasing raw materials. (g) property taxes. (h) painting.