Answer:
C. Return to the old allocation method, which produces a lower amount of estimated cost.
Explanation:
Base on the scenario been described in the question, after Harry's co implemented an activity base costing system, this is as a result of the ABC allocations, the cost of one of the company's products was determined to be above its current selling price, also, they can not increase price due to the competition it will better for them to return to the old allocation method, which produces a lower amount of estimated cost. That will be the best thing to do