Since manufacturing overhead costs are indirect costs, the costs are hard to be traced to product costs. Traditional method is using one or multiple predetermined overhead rate$($s$)$ to allocate MOH, while activity$-$based costing uses activities involved in making products to allocate MOH. Review the two methods, and decide which method will allocate MOH to product cost more accurately and efficiently for a shampoo manufacturing company and a luxury furniture $($customized$)$ company, and explain the reasons why you think so$.$