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Case: WE ARE THE BESTWe are the Best & Co. is a Company located near to Barcelona.They manufacture and distribute computer screens.Theare producing 5 different models (screen sizes).Sales volume of the different sizes during the last 3 years was as follows:SIZE PERCENTAGE OF ANNUAL SALES10574533$10%In order to assembly any model, 10 different components are required.Six of these components are common two all models whereas the other four are specific for each size.
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