Per the filing questions using the information below Chess Woods Linted produces two products wooden chess pieces and wooden inlaid chess boards. Under their tradtional cost system using one cost diver (drect manufacturing labor hours), the cost of a set of wooden chess pecesi $325.00 An analysis of the adities and the costs revealed that three cost divers would be used under a new ABC system These cest drivers would be equipment usage storage at the matinal and type of woods used. The new cost of sset of chess pieces was detained to be $200 Given this change in the cost structure, DA Chess will have a lower sex poce OB. Chess peces have bented am the new C Chess piecas are detaly more accurately conte OD. The costing rech pieces under the new system depend on the decy and quality of the stages and conts used by the system