DE25-12 Mary Nelson has employed your management consulting firm to help her decide whether to develop an activity-based costing system. After reviewing the information in Daily Exercises 25-10 and 25-11, draft a memo to Nelson. Make a recommendation whether her firm should develop an ABC system. Be sure to include an explanation of the costs and benefits Nelson could expect from adopting ABC. Use the following format for your memo. Date: To: From: Subject: Ms. Mary Nelson, President, Soliloquy Softworks, Inc. Student name Cost system recommendation