ABC is a relatively newer product costing method that determines product costs on a cause and effect basis. Discuss $(1)$ why the overhead assigned to Standard Stanchions using the traditional costing system is greater than the ABC systems. Likewise, why the overhead assigned to Custom Compass Housings using the ABC systems is greater than the traditional costing systems. $(2)$ as a production manager, which costing system you believe is better for measuring the cost of these two products and what is the rationale for the recommendation.