$$ For Unit IV Journal, students were instructed to write a journal about the use of activity$-$based costing $($ABC$)$ and its impact. After an internet browser search to find a company that utilizes activity$-$based costing for their operations, students are to explore the feasibility of outsourcing parts, cost effects of replacing aged machinery, how activity$-$based costing is utilized within the chosen company$$s operations, improvements or changes that could be beneficial to the company$$s operations, how the ABC method provides a more accurate and realistic way of valuing indirect costs, and in conclusion, explain the major strengths and weaknesses of the ABC method and whether the benefits are worth the costs.