Requirement $3.$ Explain why Suzy's Custom Framing might favor the ABC job$-$costing system over the simple job$-$costing system, especially in

its bidding process. $($Select all choices that apply.$)$

A$.$ The ABC job$-$costing system will always result in a lower allocation of overhead costs to jobs than the simple job$-$costing system.

B$.$ Implementing an ABC costing system will be less complex than a simple job$-$costing system.

C$.$ The manufacturing manager likely would find the ABC job$-$costing system more useful in cost management. Unlike direct

manufacturing labor costs, the five indirect cost pools are systematically linked to the activity areas at the plant. The result is more

accurate product costing. The manufacturing manager can seek to reduce both the level of activity $($fewer purchase orders, less

material handling$)$ and the cost of $[$each activity $($such as the cost per inspection$).$

D$.$ Marketing managers can use ABC information to bid for jobs more competitively because ABC provides managers with a more

accurate reflection of the resources used for and the costs of each job.