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

Hi-Tek Manufacturing Inc. Income Statement
Sales	$	1,714,000
Cost of goods sold		1,244,008
Gross margin		469,992
Selling and administrative expenses		600,000
Net operating loss	$	(130,008	)

Hi-Tek produced and sold 60,500 units of B300 at a price of $20 per unit and 12,600 units of T500 at a price of $40 per unit. The companys 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 companys two product lines is shown below:

	B300		T500		Total
Direct materials	$	400,800	$	162,500	$	563,300
Direct labor	$	120,900	$	42,100		163,000
Manufacturing overhead						517,708
Cost of goods sold					$	1,244,008

The company has created an activity-based costing system to evaluate the profitability of its products. Hi-Teks ABC implementation team concluded that $59,000 and $109,000 of the companys 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 companys manufacturing overhead to four activities as shown below:

	Manufacturing Overhead			Activity
Activity Cost Pool (and Activity Measure)				B300	T500	Total
Machining (machine-hours)	$	202,958		90,400	62,200	152,600
Setups (setup hours)		153,750		75	300	375
Product-sustaining (number of products)		100,800		1	1	2
Other (organization-sustaining costs)		60,200		NA	NA	NA
Total manufacturing overhead cost	$	517,708

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.)

	B300			T500			Total
		% of			% of
	Amount			Amount			Amount
Traditional Cost System
Product sustaining	$400,800	71.0	%	$162,500	29.0	%	$563,300
	120,900	74.0	%	42,100	26.0	%	163,000
	383,993	74.0	%	133,715	27.0	%	517,708
Total cost assigned to products	$905,693			$338,315			$1,244,008
Total cost							$1,244,008
	B300			T500			Total
		% of			% of
	Amount	Total Amount		Amount	Total Amount		Amount
Activity-Based Costing System
Direct costs:
Direct materials	$400,800		%	$162,500		%
Direct labor	120,900		%	42,100		%
Manufacturing overhead	201,382		%	256,126		%
Indirect costs:
			%			%
			%			%
			%			%
Total cost assigned to products	$723,082			$460,726			0
Costs not assigned to products:
Total cost							$0