In Chapter 2, you used job order costing techniques to help Greetings Inc., a retailer of greeting cards and small gift items, expand its operations. Your next task is to help the new unit, Wall Décor, become profitable through the use of activity-based costing. In this case, you will have the opportunity to discuss the cost/benefit trade-offs between simple ABC systems versus refined systems, and the potential benefit of using capacity rather than estimated sales when allocating fixed overhead costs.