What are the primary differences between activity$-$based costing $($ABC$)$ and traditional costing methods?

How do these differences impact the accuracy of cost allocation?

What is the difference between direct variable costs and direct fixed costs?

Provide an example of a direct variable cost in the airline sector.

Explain why the cost is a direct variable.

Provide an example of a direct fixed cost in the airline sector.

Explain why the cost is a fixed variable.

If a flight is carrying both passengers and cargo, how would the following costs be obtained:

Cost per available seat kilometersCost per available ton kilometers