A report that will describe the Activity Based Costing (ABC)

A report that will describe the Activity Based Costing (ABC) method in comparison with Absorption Method(Traditional) using a brewery business as a case study. 

Estimate the cost of producing two types of beer, using applicable examples presented and justifying any judgements made and /or any limitations faced with the methodology used.  

Finally, you should comment if you feel that your estimates can be used by management.