Requirement $4.$ Explain why costs are different in the two costing systems. Include an indication of which costs you think are most accurate and why.

The order from Mazda requires a relatively $$ resources compared to the relative amount of labor required. This means its indirect production costs are $$ relative to the labor required and, as a result, the total estimated cost of the job under the ABC system is

$$ than the estimated cost of the job under the traditional cost system.