Osprey Games produces only two products. One product is a Budget version of the very popular game of Mancala and the other product is a Deluxe version of the very popular game of Mancala. Budget Mancala is made using a plastic board and plastic marbles. Deluxe Mancala is made using a wooden board and glass marbles. Osprey has historically used a traditional costing system but has recently switched to an activity-based- costing system. Their traditional costing system used one cost driver (direct manufacturing labor hours) to allocate overhead. Under the traditional costing system the cost of a Deluxe Mancala game was $24.00. After implementing the activity-based costing system the cost of a Deluxe Mancala game was determined to be $29. Given this new information It is likely that Budget Mancala was being undercosted Osprey Games may burn down their factory for the insurance money Osprey Games may decide to raise the selling price of Deluxe Mancala we know with certainty that Deluxe Mancala is definitely more accurately costed using the ABC system