Southern Comfort is a small manufacturer of bedroom furnishing. Presently, the company uses a job order costing system and full absorption accounting method for cost accumulation. Factory overhead is applied based on direct labor hours. The manufacturer produces canopy, platform, sleigh, day beds, and triple dressers. Southern Comfort has hired Mr. Jones, a management accounting consultant. His job is to advise the manufacturers owners on the accounting changes that would occur if the processes to manufacture the furniture were to be reengineered to a hybrid product costing system. What factors should he review in his analysis? What accounting changes would occur? Do you think that manufacturers are always successful in making such a conversion? Why or why not?