Summarize

Read “Cost Allocation can be as simple as ABC” article which is provided.  ABC is traditionally thought of as being useful only in manufacturing situations but this article shows other uses for ABC.  What are other uses?  Summarize the article.  At least two but not more than three double-spaced pages. In your own words. Submit your responses only in Word 
Good grammar is a must.  This is professional writing.  You are not writing to a friend.  Remember an article cannot “talk” about a topic.  It is not a person.  Do not use “this article talks about”. 
NOTE:  DO NOT  WRITE A RESEARCH PAPER!!!  READ THE INSTRUCTIONS.