Apple reports the following net sales (in $ millions) by product line in its fiscal year 2017 annual report.

Product line 2017 Sales 2016 Sales
iPhone $141,319 $136,700
iPad 19,222 28,628
Mac 25,850 22,831
Services 29,980 24,348
Other 12,863 11,132

1. If Apple assigns overhead costs to product lines based on sales, which product line would be assigned the highest amount of overhead costs for 2017?
2. If Apple assigns overhead costs to product lines based on sales, which product line would be assigned the lowest amount of overhead costs for 2017?
3. Which of Apple’s product lines had the largest percentage increase in sales from 2016 to 2017?

1. iPhone

2.Others

3. Services

Explanation:

1. According to the question the product line of iPhone would have the highest amount which is $141,319 in 2017

2. According the second point the others product line based on sales would have the least amount which is $12,863 in 2017.

3. The increase in sales from 2016 to 2017 is shown below:-

Particulars    2017 (A)     2018 (B)     Difference     Percentage

                                                          C = A - B        C ÷ B × 100

iPhone         $141,319    $136,700      $4,619            3.4%

iPad              $19,222    $28,628       ($1,406)          (6.4%)

Mac              $25,850    $22,831        $3,019            13.2%

Services        $29,980   $24,348        $5,632          23.1%

Other           $12,863      $11,132           $1,731            15.5%

Therefore Services has the highest sales from 2016 to 2017

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