Before the Amplifier is a manufacturer of guitars. The company sells acoustic and electric guitars. The electric guitar line is not as profitable as expected despite high production levels. Management is concerned that the price of the electric guitar line is too high in comparison to its competitors and is considering switching to ABC to improve costing accuracy. Currently, manufacturing overhead is applied to production based on DL hours and Before the Amplifier sets its sales prices by marking up unit product costs. Activity Cost Driver Cost Assembly Machining Setting Up Equipment DL hours logged Machine hours logged Number of setups $500 $1,500 $1,200 $800 Number of Moves