Explores obsolescence value system as the technology. In particular, it asks students to increase the number of cost centers and distribution bases. Firm moves from one center, direct labor-hour system for three-center, direct labor hour and machine-hour systems. "Hide
by Robin Cooper, Peter Turney Blue Book, Christopher D. Ittner Source: HBS Premier Case Collection 11 pages. Publication Date: October 12, 1988. Prod. #: 189084-PDF-ENG