Which of these 2 Candidates would you hire and why? According to the Job Description What are their strengths and weaknesses as highlighted by their rsums? Thanks in advance

Job description for Cost Accountant The position of Cost Accountant is responsible for budgeting, reviewing, analyzing, controlling, and forecasting costs involving different cost centers throughout the production process, including raw material procurement, inventory management, manufacturing, warehousing, and shipping. Other responsibilities include analyzing G/L reports, ensuring compliance with Generally Accepted Accounting Principles (GAPP) and Cost Accounting Standards (CAS), conducting breakeven (BE), contribution margin, and variance analyses; and preparing periodic reports for upper management. The position requires a bachelor's degree in accounting. A certification in management accounting from the Institute of Management Accountants (IMA) will be a plus. The position also requires a minimum of two years of work experience in cost accounting at a manufacturing company