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(b) What are three things that the company's onghal Cusllg (c) What were some of the cost drivers used by the company in the ABC approach? uiu liu CRITICAL THINKING Ethics Case BYP4-4 Curtis Rich, the cost accountant for Hi-Power Mower Company, recently installed activity based costing at Hi-Power's St. Louis lawn tractor (riding mower) plant where three models-the 8-horsepower Bladerunner, the 12-horsepower Quickcut, and the 18-horsepower Supercut-are man- ufactured. Curtis's new product costs for these three models show that the company's traditional costing system had been significantly undercosting the 18-horsepower Supercut. This was due pri marily to the lower sales volume of the Supercut compared to the Bladerunner and the Quickcut. Before completing his analysis and reporting these results to management, Curtis is approached by his friend Ed Gray, who is the production manager for the 18-horsepower Supercut model. Ed has heard from one of Curtis's staff about the new product costs and is upset and worried for his job because the new costs show the Supercut to be losing, rather than making, money