Cost distortion is absent even though a complex cost structure is present in บริษัท วานิลลา,
Because the product line is not diverse. This illustrates the specific meaning of a diverse product line in ABC. Regardless of products’ very different uses, sizes, prices, and costs, as long as all products consume the same mix of costs, the product line is not diverse in the sense the term is used in ABC. Without a diverse product line, cost distortion cannot occur.