Kingbird is a manufacturer that specializes in three types of toy instruments: xylophones, electronic keyboards, and drum sets. Grandparents across the globe flock to stores so they can buy their kids' kids these especially noisy toys. Company managers are equally excited about their products and await the profit report for this year's performance. The following partial income statement was released to all managers last week: Use Excel to complete the following: 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. 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, eg. 15.25\%)