Subject: Digital costing systems and zero$-$based budgeting

Ben Morales and Penny Sanchez are both keen to investigate the possibility that PB could benefit from adopting a digital costing system across the business, especially now our new product ranges mean that we will be increasing the number of suppliers we deal with. They have sent me some industry data from the course they recently attended, and I have added PB$\text{'}$s information.

This is included in Table $1($attached$)$ They want us to prepare information for an upcoming Senior Management Team $($SMT$)$ meeting. Please prepare a briefing paper for the SMT which explains:

Question $1$

How the features of a digital costing system could benefit our business, using the information in Table $1$ to support your explanation. $[52$ marks$]$