I. Total cost per operation for Option 1 and 2 (rounding accepted) II. Profit margin ( and %) per operation for Option 1 and 2 (rounding accepted) III. Detailed analysis and commentary on your findings from the above calculations comparing and contrasting your revised cost data (this is a key section of your report) IV. Advantages and disadvantages of changing the costing system for the hospital to option 2 ABC. You should draw on any relevant reading and academic literature regarding the validity of adopting ABC to support your arguments. V. A final recommendation as to whether the hospital should implement Option 2 or maintain Option 1. You can then add any additional recommendations on hospital strategy and cost management and actions that you recommend the hospital should undertake based on your findings from parts I-III.