The percentages of product cost comprised by direct materials direct labor and manufacturing over head

Company A Company B Company C
Direct materials 7% 21% 42%
Direct labor 13 42 49
Manufacturing overhead 80 37 9
;)
Based on this information which of these 3 companies would probably improve its product costing accuracy most by converting to activity based costing (ABC).

I would think that company C would probably improve its product costing accuracy most. Because of the low percentage in the manufacturing overhead which would seem to me to be the least cost effectiveness with 9 %