Identify and comprehensively discuss in detail two publicly listed companies (one from Australia and one from the U.S, please include the company code of each) which have implemented activity-based costing or activity-based management in recent years. Discuss and explain what factors drove them to adopt ABC and/or ABM, and how they have adopted ABC and ABM within their business. Lastly, discuss how ABC and ABM have affected their business and what overall outcome or competitive advantage they were able to achieve through adopting the approach in a very short report body format. Use journals or reports supporting your answer. Thank you.