HI- lek Manutacturng, Incorporated, makes two types of Industrial component parts-the BsUU and the I bUU. An absorption costn income statement for the most recent period is shown: Hi-Tek produced and sold 60,300 units of B300 at a price of $19 per unit and 12,600 units of T500 at a price of $40 per unit. The company's traditional cost system allocates manufacturing overhead to products using a plantwide overhead rate and direct labor dollars as the allocation base. Additional information relating to the company's two product lines is shown below: The company has created an activity-based costing system to evaluate the profitability of its products. Hi-Tek's ABC implementation team concluded that $52,000 and $103,000 of the company's advertising expenses could be directly traced to B300 and T500, respectively. The remainder of the selling and administrative expenses was organization-sustaining in nature. The ABC team also distributed the company's manufacturing overhead to four activities as shown below: Compute the product margins for B300 and T500 under the activity-based costing system. (Neg be indicated by a minus sign. Round your intermediate calculations to 2 decimal places.) Compute the product margins for the B300 and T500 under the company's trad intermediate calculations to 2 decimal places and final answers to the nearest