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Solution:
Activity-Based Costing (ABC) is an advanced costing method that allocates overhead costs more accurately to products, services, or departments based on their actual consumption of activities. Unlike traditional costing systems, which use a single cost driver such as labor hours or machine hours, ABC identifies multiple cost drivers that reflect the true resource usage pattern.

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Strategic Alignment: Budgetary control aligns day-to-day activities with long-term business strategies, ensuring that short-term decisions support overall goals.

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Question:

*Design and simulate a planetary gear system in SolidWorks that transmits torque from the sun gear to the ring gear while ensuring a 4:1 gear ratio. The design must include at least three planet gears, accurate mates, and an assembly motion analysis to verify gear interaction and angular velocity transfer. Document each step, and provide motion simulation results with graphs for torque versus time.*

Solution (Completed by Our Expert):
Our expert began by creating individual parts for the **sun gear**, **planet gears**, **ring gear**, and **planet carrier** using the *SolidWorks Design Library* and the *Toolbox add-in*. The dimensions were determined using the fundamental gear ratio formula:

[
\text{Gear Ratio} = 1 + \frac{N_r}{N_s}
]

where (N_r = 6 (teeth on the ring gear) and (N_s = 2 (teeth on the sun gear), ensuring the ratio of 4:1.

Next, the components were assembled using **Concentric Mates** and **Gear Mates**. The planet gears were equally spaced around the sun gear using a **Circular Pattern** feature. The **Motion Study** tool was then used to simulate the torque transfer for a 5-second duration at a sun gear rotational speed of 120 RPM.

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