Amount 51 Part-3 52 Particulars 53 Unit cost for Econo model 54 Unit cost for Deluxe model 55 Unit cost for both together 48.75 100.00 70.71 Using pure process costing understates the cost of the Deluxe model and overstates the cost of the Econo model. The difference is large, so Karen seems to be justified in her belief that a pure process-costing relationship is not appropriate.Process costing could be used for all departments other than the pattern department. In the pattern department, process-costing procedures can be used for conversion costs, but 57 the cost of direct materials should be tracked by batch 58 59 Part 4 60 The profitability of the Econo model was being understated by nearly $22, while that of the Deluxe model 61 was overstated by more than $29, producing total $51 difference in profitability under the current process- 62 costing system. This easily could be enough difference to make the marketing manager's request for 63 additional advertising dollars a sound one. It is quite possible that Aaron was wrong in not granting the request,wrong because he was using the wrong cost information. Amount 51 Part-3 52 Particulars 53 Unit cost for Econo model 54 Unit cost for Deluxe model 55 Unit cost for both together 48.75 100.00 70.71 Using pure process costing understates the cost of the Deluxe model and overstates the cost of the Econo model. The difference is large, so Karen seems to be justified in her belief that a pure process-costing relationship is not appropriate.Process costing could be used for all departments other than the pattern department. In the pattern department, process-costing procedures can be used for conversion costs, but 57 the cost of direct materials should be tracked by batch 58 59 Part 4 60 The profitability of the Econo model was being understated by nearly $22, while that of the Deluxe model 61 was overstated by more than $29, producing total $51 difference in profitability under the current process- 62 costing system. This easily could be enough difference to make the marketing manager's request for 63 additional advertising dollars a sound one. It is quite possible that Aaron was wrong in not granting the request,wrong because he was using the wrong cost information