$As$ CEO $of$ WaterSpray Marine $,$ Ramona Raney knows $itis$ important $to$ control costs and $to$ respond quickly $to$ changes $in$ the highly competitive boat$-$building industry. When $ZZZ$ Consulting proposes that WaterSpray Marine invest $inan$ ERP system, she forms a team $to$ evaluate the proposal: the plant engineer, the plant foreman, the systems specialist, the human resources director, the marketing director, and the management accountant. A month later, management accountant Mathew Cobalt reports that the team and $ZZZ$ estimate that $if$ WaterSpray Marine implements the ERP system, $it$ will incur the following costs