Comparison of traditional costing method and ABC method

Since manufacturing overhead costs are indirect costs, the costs are hard to be traced to product costs. Traditional method is using one or multiple predetermined overhead rate(s) to allocate MOH, while activity-based costing uses activities involved in making products to allocate MOH. Review the two methods, and decide which method will allocate MOH to product cost more accurately and efficiently for a shampoo manufacturing company and a luxury furniture (customized) company? and explain the reasons why you think so?

This is an opinion-driven response, but you may want to do research outside of your textbook to defend your opinion.