As general manager of the company Digitales Supersnicos S.A., dedicated to the manufacture of graphic data storage chips and digital photographs. Its production line is dedicated to the manufacture of two types of chips: Ultra Sharp Chip and Virtual Reality Chip. You are considering the possibility of changing the costing system for these two products. Currently, Digitales Supersonicos S.A. uses a costing system based on units produced or standard costing. However, you feel that the company should switch to activity-based costing. You believe that this change would provide you with more accurate cost information, allowing for better strategic decision making. It is necessary to prepare a series of documents to present to the company's CFO, in order to consider changing the cost management system currently used by your company for the two types of digital storage chips.

1- Write a 2-3 page report, using at least 1 reference from the Keizer University Library, comparing cost management systems based on units of production and those based on activity costing. Give the advantages and disadvantages of each one and discuss how these concepts will relate to Digitales Supersnicos S.A.. Like any text document, it must follow the APA 7 format and include the memorandum within the content and production orders section.

Please include references Thank you