Sam and Dave own a small manufacturing company that makes all types of hunting gear from decoys to garments.

Sam and Dave own a small manufacturing company that makes all types of hunting gear from decoys to garments. Sam is concerned that products are not being charged the correct amount of overhead and suggests they use ABC for allocating overhead. Dave thinks they are too small to use ABC and that it will cost more than it is worth. How do you advise Sam and Dave?

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