Hi$-$Tek Manufacturing, Incorporated, makes two types of industrial component parts$-$the B$300$ and the T$500.$ An absorption costing

income statement for the most recent period is shown:

Hi$-$Tek produced and sold $60,000$ units of B$300$ at a price of $$21$ per unit and $12,500$ units of T$500$ at a price of $$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 $$58,000$ and $$109,000$ of the compary's advertising expenses could be directly traced to B$300$ and T$500,$

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 the B$300$ and T$500$ under the company's traditional costing system. $($Round your

intermediate calculations to $2$ decimal places and final answers to the nearest whole dollar amount.$)$

Compute the product margins for B$300$ and T$500$ under the activity$-$based costing system. $($Negative product margins should

be indicated by a minus sign. Round your intermediate calculations to $2$ decimal places.$)$

Prepare a quantitative comparison of the traditional and activity$-$based cost assignments. $($Round your intermediate calculations to $2$ decimal

places and "Percentage" answers to $1$ decimal place and and other answers to the nearest whole dollar amounts.$)$