A while ago, Melissa also read an article that stated that using time-driven activity-based costing (TDABC) reduces the time and complexity associated with implementing an ABC system. Based on her understanding, Melissa believes that using a time-driven system may be an efficient way of implementing ABC. Yet, she is not sure whether TDABC would work in her firm. Conduct some research on TDABC (in particular in service firms) to compare ABC with TDABC and discuss the feasibility of using TDABC in AXE Life.