In Case $1$ for Greetings, the overhead allocations using a traditional volume$-$based approach were $$3\mathrm{.}36$ for Lance Armstrong, $$4\mathrm{.}48$ for John Elway, and $$5\mathrm{.}60$ for Lambeau Field. The total product costs from Case $1$ were Lance Armstrong $$17\mathrm{.}36,$ John Elway $$33\mathrm{.}48,$ and Lambeau Field $$48\mathrm{.}10.$ The overhead allocation rate for unframed prints, such as the unframed Lance Armstrong print in question $3,$ decreased under ABC compared to the amount of overhead that was allocated under the traditional approach in Case $1.$ Why is this the case? What are the potential implications for the company?