COMPUTER FUNDAMENTALS

Detailed explanation-1: -The Atanasoff–Berry computer (ABC) was the first automatic electronic digital computer. Limited by the technology of the day, and execution, the device has remained somewhat obscure.

Detailed explanation-2: -Activity-based costing (ABC) is mostly used in the manufacturing industry since it enhances the reliability of cost data, hence producing nearly true costs and better classifying the costs incurred by the company during its production process.