ABC Ltd. utilizes a multi-product manufacturing process with distinct cost drivers for each product line. The company allocates overhead costs based on machine hours for Product A and direct labor hours for Product B. If the total overhead costs for the year were $270,000, with 9,000 machine hours allocated to Product A and 13,000 direct labor hours allocated to Product B, calculate the overhead allocation rates for each product line. Assess the implications of using product-specific cost drivers on cost accuracy and product profitability analysis.