Testing of traditional and ABC costing-Article Analysis

This article is about;  job order, process, ABC, overhead allocation, gross profit or target costing).  

https://www.journalofaccountancy.com/news/2019/jan/cost-of-complexity-exercise-201717439.html 

 Prepare an analysis of the issue being discussed including a (1) brief summary of the topic, (2) relevance to product or service costing, (3) conclusion of the article on this subject or event, and (4) your independent evaluation of the article's main point and potential alternative ways to manage or conclude on the matter or event covered. 

 Overall paper length should be approximate 1.5 -2.0 single space pages