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Switch from Traditional Costing to ABC Memo

I need and example of a professional memo to a co-worker explaining how the switch from traditional costing to ABC will impact the selling price of a company's products or services. (any company for the example)

Also, indicate the type of company that is being discussed in the memo. As part of the justification, provide a specific, relevant example using Excel that relates to the company being discussed and shows a numerical comparison between the 2 methods (traditional and ABC).