During the height of the COVID $19$ pandemic, many people developed new hobbies. As a result, Impressionist Industries is facing a dilemma. The demand for paint sets increased dramatically. Due to supply chain interruptions, the cost of materials to make paint sets also increased. Impressionist Industries manufactures only two products, Water$-$Color Paint Sets and Oil$-$Based Paint Sets. To generate adequate profit and cover its expenses throughout the value chain, Cassatt prices its paint sets at $400\%$ of the manufacturing cost. The company is concerned because of the shortage of some materials. The owner and CEO Mary Cassatt questions whether the cost numbers generated by the accounting system are correct. She has just learned about ABC and wants to reanalyze her pricing a cost