Nancy Troyer, the sales manager for InterCraft, a manufacturer and distributor of picture frames and supplies, was in the midst of a heavy discussion with representatives from the company’s accounting department. The discussion revolved around the new cost system the accounting department was developing so the sales function could be managed more effectively. The topic at the moment was how each salesperson’s automobile expenses should be allocated, given that salespeople were handling eight product lines and selling to three different types of outlets—office supply stores, bookstores, and arts and crafts specialty supply outlets. The situation was complicated further because sales reps were also expected to prospect for new accounts and attend trade shows in their own and contiguous territories. How would you recommend the costs be allocated if Troyer wanted to determine the profitability of each salesperson? Each product line? Each customer?