The team has been discussing two issues. First, there is disagreement about how best to allocate the manufacturing overhead among the products. The current cost accounting system allocates manufacturing overhead to products based on expected unit sales. $($Because Ferry carries no inventory, unit sales are equal to units produced.$)$ Second, there is a concern about a$"$softening$"$ in the demand for these systems and the managers at Ferry want to get a better understanding of possible financial implications if demand should be weaker than expected.