Analyze the two costing systems below and determine which one is an ABC system, stating the reasons for your choice. 
Definitions:
Case Study
An in-depth investigation of a single individual, group, event, or situation to explore and understand underlying principles or phenomena.
Independent Variable
The variable in an experiment that is manipulated or changed to observe its effect on a dependent variable.
Deliberately Manipulated
Intentionally influenced or controlled in a skillful manner, often referring to variables in a scientific experiment.
Operational Definition
A specific, detailed description of a concept or variable that allows it to be measured or observed in a particular study.
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