You are the management accountant of a retail clothing company . The budget committee has rejected your budgeted proposal of $80 000 to implement ABC costing system. The senior executive in rejecting your proposal noted : "Given a choice, I always prefer an $80 000 investment to improve things a customer sees or experiences, like our store layout. How does a customer benefit from our spending $80 000 on a supposedly better accounting system? Write a letter to respond to the retailing executive's comment. Highlight the benefits and rewards of using ABC as well as how to overcome impediments of introducing ABC in your answer.