al Product Costing versus Activity-Based Costing Tathat Panasonic Company has determined its estimated tot has determined its estimated total manufacturing overhead cost for consisting of the following activity cost pools for the current month: lants to be $318,200, P one of its e of its p to Activity Cost Costs Drivers Activity Activity Level Centers Assembly setups 66,000 Setup hours.. Assembly180,000 Assembly hours Total . . .. $318,200 600 . . 18,000 1,990 Total direct labor hours used during the month were 14,800. Panasonic produces many different elec tronic products, including the following two products produced during the current month