Hi-Tek Manufacturing, Inc., makes two types of industrial component parts?the B300 and the T500. An absorption costing income statement for the most recent period is shown:

HI - TEK Manufacturing INC . INCOME Statement CALLS $ 1 , 712, 000 Cost of goods sold 1 , 207, 705 GLOSS Mary 1 1 1 504, 291 Selling and administrative CHOCOGEE 5 50, 000 Het Operating Loss 145, 7041DOEE Total DIRECT Materials 400 , 500 $ 162, 700 563, 300 Direct Labor $ 121, 000 5 42 , 500 163, 50 0 Manufacturing overhead 480 , 205 Cost Of goods sold $ 1 , 207, 705Manufacturing Activity Activity Cost Fool land Activity MEASURE*!* GIVETHEEd BSOD TSOD Total Machining ( machine - hours*!* 5 200, 295 90, 700 62, 200 152, 900 Getups ( Setup hours ! 119 , 310 71 2 20 291 Product - sustaining ( number Of products ! 10 0 , 400 1 1 2 Other (organization - sustaining costs ) 50, 200 Total manufacturing overhead costB300 T500 Total % of % of Amount Amount Amount Traditional Cost System % % % % % % Total cost assigned to products Total cost$.300 T500 Total `/} Of Amount Total Amount Amount Total Amount Amount Activity - Based Costing System Direct costs ! Indirect costs ! Total cost assigned to products Costs not assigned to products ! Total cost