Please help me with this question

Estin Company (EC) manufactures and sells hardware used in commercial building construction. At the company's Rivers Edge plant, EC manufactures two versions of one of its most popular products, HW-10 and HW-20. EC's accounting system assigns manufacturing overhead using a pre-determined overhead rate based on direct laborcosts. This rate varies from plant to plant. EC's CFO is considering adopting an ABC model for the company's costing systems. However, given the cost of new systems the CFO believes it would be prudent to test an ABC system at the Rivers Edge plant before deciding whether or not to role it out company wide. A study team analyzed the Rivers Edge plant's production processes and identified four cost pools that captured the main functions related to the source of manufacturing overhead costs. After six months of discussion and analysis the team made the following forecasts of next year's costs: For the upcoming year the team had the following forecasted production detals for HW-10 and HW-20: Direct labor at the Rivers Edge plant is averages an hourly cost of $38.00. The ABC team calculated the usage of resources by product as: Based on the above analysis and other information given in the problem data, would EC improve its MOH allocation to products by using direct material costs as a basis for allocation rather than direct labor costs? Yes No