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	$	1,640,900
Cost of goods sold		1,245,068
Gross margin		395,832
Selling and administrative expenses		640,000
Net operating loss	$	(244,168	)

Hi-Tek produced and sold 60,500 units of B300 at a price of $19 per unit and 12,600 units of T500 at a price of $39 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	$	400,100	$	162,800	$	562,900
Direct labor	$	120,300	$	42,000		162,300
Manufacturing overhead						519,868
Cost of goods sold					$	1,245,068

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 $106,000 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)	$	207,808		90,800	62,000	152,800
Setups (setup hours)		151,360		74	270	344
Product-sustaining (number of products)		100,400		1	1	2
Other (organization-sustaining costs)		60,300		NA	NA	NA
Total manufacturing overhead cost	$	519,868

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
not attempted	not attempted	not attempted	%not attempted	not attempted	not attempted	%not attempted	not attempted
not attempted	not attempted	not attempted	%not attempted	not attempted	not attempted	%not attempted	not attempted
not attempted	not attempted	not attempted	%not attempted	not attempted	not attempted	%not attempted	not attempted
Total cost assigned to products	$0			$0			$0
not attempted							not attempted
Total cost							$0
	B300			T500			Total
		% of			% of
	Amount	Total Amount		Amount	Total Amount		Amount
Activity-Based Costing System
Direct costs:
not attempted	not attempted	not attempted	%not attempted	not attempted	not attempted	%not attempted	not attempted
not attempted	not attempted	not attempted	%not attempted	not attempted	not attempted	%not attempted	not attempted
not attempted	not attempted	not attempted	%not attempted	not attempted	not attempted	%not attempted	not attempted
Indirect costs:
not attempted	not attempted	not attempted	%not attempted	not attempted	not attempted	%not attempted	not attempted
not attempted	not attempted	not attempted	%not attempted	not attempted	not attempted	%not attempted	not attempted
not attempted	not attempted	not attempted	%not attempted	not attempted	not attempted	%not attempted	not attempted
Total cost assigned to products	$0			$0			0
Costs not assigned to products:
not attempted	not attempted	not attempted	not attempted	not attempted	not attempted	not attempted	not attempted
not attempted	not attempted	not attempted	not attempted	not attempted	not attempted	not attempted	not attempted
Total cost							$0