$($b$).$

After reviewing the profit report, one product line manager was concerned by how the operating expenses were allocated. He felt that a disproportionate amount was being directed at his product line and requested that the accounting team review these expenses. After doing so$,$ the accounting team observed that while some operating activity usage follows the COGS trend, not all operating activity usage does. The accountants incorporated this new information and prepared the following for product line managers.

$\backslash$table$[[$Operating Expense Activities,Cost,Quantity of Cost Driver$],[$Xylophone$,$Keyboard,,Drums$],[$Design$,$$$55,100,200,1,100,600,$Design hours$],[$Engineering$,255,000,800,2,400,1,900,$Engineering hours$],[$Selling$,180,540,,,,\%$ of dollar sales$],[$General$,253,500,8,000,7,000,4,500,$Direct labor hours$],[$Administrative$,68,400,7,16,13,$Number of employees$],[$Total operating Expenses,$$812,540,,,,]]$

Based on this updated information, prepare new allocations and profit analysis by product line. Which product line manager$($s$)$ will likely prefer this new ABC version of profitability? $($Round answers to $2$ decimal places, e$.$g$.15\mathrm{.}25\%.)$