Part 4: Chapter 4 Memo Writing Nowadays, more and more machines are used in the production, the use of direct labor has decreased, and depreciation has increased. Activity-based costing (ABC) is mostly used in the manufacturing industry since it enhances the reliability of cost data, hence producing nearly true costs and better classifying the costs incurred by the company during its production process. Assume that your client company uses job costing; you, as a consultant, are writing a memorandum to your client company and recommending ABC. In this writing assignment, please describe the reasons and benefits of changing to ABC. Requirement: Please submit a WORD document (more than 500 words less than 800 words) on the blackboard by Feb 26, 2020. Please use standard 1-inch margin at each side of the letter size paper and Times New Roman at Font 12. This document should be in a memorandum format (please feel free to start a template that you can find online). Part 4: Chapter 4 Memo Writing Nowadays, more and more machines are used in the production, the use of direct labor has decreased, and depreciation has increased. Activity-based costing (ABC) is mostly used in the manufacturing industry since it enhances the reliability of cost data, hence producing nearly true costs and better classifying the costs incurred by the company during its production process. Assume that your client company uses job costing; you, as a consultant, are writing a memorandum to your client company and recommending ABC. In this writing assignment, please describe the reasons and benefits of changing to ABC. Requirement: Please submit a WORD document (more than 500 words less than 800 words) on the blackboard by Feb 26, 2020. Please use standard 1-inch margin at each side of the letter size paper and Times New Roman at Font 12. This document should be in a memorandum format (please feel free to start a template that you can find online)