Smith company has two divisions. division a makes a proprietary product which it sells to division b. division b then refines it and sells it to the market. the two division managers have always fought over how much of the profit belongs to each division, a process known as recently a new manager was hired. she is an expert at activity-based management, having taken accounting 431 at wvu! she shifted the conversation to focus on or increasing total profits between the two divisions. one thing she found was that identical quality testing was happening both at the end of the division a process and the beginning of the division b process. basically, this was a(n) because there was extra cost for no extra benefit. another thing she found was that division b often placed small orders, even though a larger order would have been much more efficient. the convenience on division b’s end was much smaller than the added cost on division a’s end, so the smaller order size is a(n) to her brilliant leadership, firm profits have gone up, and both division managers are happy!