The activity-based costing (ABC) system has been used by manufacturing companies for a long period of time. Recently, the ABC system has been used by banks, insurance companies, not-for-profit organizations, government agencies, and service companies. Assume that you were hired as a cost accountant to develop a plan to implement the ABC system for one of these service organizations. Use the Internet and the university library to search and select a service company or government agency with a name that begins with the first letter of your last name. Present an ABC system development plan, including detailed steps needed to effectively implement the system. Your discussion should include a brief background on the organization's main activities and services provided and your opinion on whether there will be any limitation on implementing the ABC system in the organization selected.

Company: Shred-it