Phil Watson is a Product Manager in a garment (i.e. clothes) manufacturing company. He is faced with a decision as to whether or not to increase the range of the company's current line of ladies office-wear that they supply to retail chain stores. Required: Discuss how activity-based costing (ABC) can assist Phil Watson in making this decision and in convincing the retail chain stores of the viability of selling the new product range. Consider and include a discussion of the four different types of ABC systems in your answer. (9 marks)