Requirement 4. Compare the activity-based costs per unit to the costs from the simpler original system How have the unit costs changed? Explain why the costs changed as they did. The original system overcosted X-Page and undercosted X-Secure. The original system allocated 50% more overhead to X Secure than to X-Page However, X-Secure required 15 times as many lines of code and 5 times as much testing as X Page The ABC system recognizes this difference and allocates more of the content production and testing costs to X-Secure Requirement 5. What are the clues that Sawyer's ABC system is likely to pass the cost-benefit test? . Sawyer's different software applications use different amounts of resources. Sawyer has high indirect costs. Sawyer produces high volumes of some software applications and low volumes of other software applications Sawyer is in a highly competitive environment and needs accurate product costs Sawyer has the physical space to implement the system Requirement 4. Compare the activity-based costs per unit to the costs from the simpler original system How have the unit costs changed? Explain why the costs changed as they did. The original system overcosted X-Page and undercosted X-Secure. The original system allocated 50% more overhead to X Secure than to X-Page However, X-Secure required 15 times as many lines of code and 5 times as much testing as X Page The ABC system recognizes this difference and allocates more of the content production and testing costs to X-Secure Requirement 5. What are the clues that Sawyer's ABC system is likely to pass the cost-benefit test? . Sawyer's different software applications use different amounts of resources. Sawyer has high indirect costs. Sawyer produces high volumes of some software applications and low volumes of other software applications Sawyer is in a highly competitive environment and needs accurate product costs Sawyer has the physical space to implement the system