As the general manager of Zauner Ornaments. Prepare a persuasive one$-$page memo to the CEO of Zauner Ornaments that addresses the top two recommendations you have for improving profitability. Your recommendations are to be about operating $($not accounting$)$ choices. $$Implement Activity$-$Based Costing$$ does not qualify as one of your two recommendations.

You should support your recommendations with the expected financial and other benefits.