Assignment 1: Activity-Based Costing (ABC) in Service IndustriesDue Week 3 and worth 300 pointsResearch a U.S. company in the service industry with e-commerce activities.Write a five to six (5-6) page paper in which you:Describe the company you researched in one to two (1-2) paragraphs.Discuss how a time driven ABC cost system can be implemented in the company you researched and the benefits that the use will yield to the business performance.Assess how using an ABC system can provide a competitive advantage to the company in the market space it operates and the resulting impact to the business performance.Examine the potential impact of time-driven ABC costing on services provided online with those provided through traditional channels, considering how this knowledge will impact decisions made by management about these services.Use at least three (3) quality academic resources in this assignment.Note:Wikipedia and other Websites do not quality as academic resources.Your assignment must follow these formatting requirements:Be typed, double spaced, using Times New Roman font (size 12), with one-inch margins on all sides; citations and references must follow APA or school-specific format. Check with your professor for any additional instructions.Include a cover page containing the title of the assignment, the student’s name, the professor’s name, the course title, and the date. The cover page and the reference page are not included in the required assignment page length.