Which of the two costing systems is preferable in pricing decisions and why?

Shaker Stairs Co. designs and builds factory-made premium wooden stairways for homes. The manufactured stairway components (spindles, risers, hangers, hand rails) permit installation of stairways of varying lengths and widths. All are of white oak wood. Budgeted manufacturing overhead costs for the year 2022 are as follows. For the last 4 years, Shaker Stairs Co, has been charging overhead to products on the basis of machine hours. For the year 2022 , 100,000 machine hours are budgeted. Jeremy Nolan, owner-manager of Shaker Stairs Co., recently directed his accountant, Bill Seagren, to implement the activity-based costing system that he has repeatedly proposed. At Jeremy Nolan's request, Bill and the production foreman identify the following cost drivers and their usage for the previously budgeted overhead cost pools. Steve Hannon, sales manager, has received an order for 250 stairways from Community Builders, Inc, a large housing development contractor. At Steve's request, Bill prepares cost estimates for producing components for 250 stairways so Steve can submit a contract price per stairway to Community Builders. He accumulates the following data for the production of 250 stairways. Predetermined overhead rate $8.68 per machine hour \begin{tabular}{lrll} \multicolumn{1}{c}{ Activity } & & \multicolumn{2}{c}{ Overhead Rate } \\ \cline { 1 } \cline { 4 } Purchasing & & $125.00 per order \\ Handling materials & & $10.25 & per move \\ Production & & $2.10 & per D/Lhour \\ Setting up machines & & $84.00 & per setup \\ Inspecting & & $15.00 & per inspection \\ Inventory control & & $0.75 & per component \\ Utilities & & $2.00 & per sq. ft. \end{tabular} Traditional costing Total cost per stairway =($284,950250)=$1,139.80 ABC Cost perstairway =($341,460250)=$1,365.84 (d) Which of the two costing systems is preferable in pricing decisions and why