Insteel implementing activity-based costing (ABC) system in 1996. He finds pallet nails to be the most profitable product and decides to expand the number of cells, pallet nails from two to four. ABC repeated this in 1997 shows nails, pallet became the least profitable product. "Hide
on VG Narayanan, Ratna Sarkar Source: Harvard Business School 9 pages. Publication Date: February 20, 1998. Prod. #: 198087-PDF-ENG
