Coffee Bean Incorporated $($CBI$)$ processes and distributes high$-$quality coffeebuys coffee beans from around the world and roasts, blends, and packages them for resaleCurrently, the firm offers $2$ coffees to gourmet shops in $1-$pound bagsThe major cost is direct materialshowever, a substantial amount of factory overhead is incurred in the predominantly automated roasting and packing processThe company uses relatively little direct labor