Compare two projects under development by the same company. The following are a few aspects of each products development process relevant to costs.

Product A		Product B
Requires 3,520 hours of testing		Requires 880 hours of testing
Requires 4,200 units of computing power		Requires 1,800 units of computing power
Requires 20 developer hours to implement		Requires 80 developer hours to implement

Cost Items	Cost of Each Activity
Testing:	$27,720
Computing power:	$41,400
Developer hourly cost:	$12 per hour

Traditional Costing

Traditional costing would take the proportion of a direct cost, such as direct labor hours, and use it as the basis for allocating overhead costs, such as computing power and testing. In the following table, use developer hours as the basis for assigning overhead costs (computing and developer costs) to each project If required, round your answers to the nearest dollar.

Product A			Product B
Percentage of developer hours	20%		Percentage of developer hours	80%
Testing cost	$____		Testing cost	$____
Computing cost	$____		Computing cost	$____
Developer cost	$____		Developer cost	$____
Total cost	$____		Total cost	$____