For each cost system, classify the relevant items into one of the following categories:

a$.$ Interrelated parts

b$.$ Processes

c$.$ Objectives

d$.$ Inputs

e$.$ Outputs

f$.$ User actions

Explain the choices that differ between the two systems. Which system will provide the best support for the user actions? Explain.

Draw an operational model that illustrates each cost accounting system $-$ with the items that belong to the system used as examples for each component of the model.

Based on the operational models, comment on the relative costs and benefits of the two systems. Which system should be chosen?