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 below:

Hi-Tek Manufacturing Inc. Income Statement
Sales	$	1,774,300
Cost of goods sold		1,227,204
Gross margin		547,096
Selling and administrative expenses		640,000
Net operating loss	$	(92,904)

Hi-Tek produced and sold 60,300 units of B300 at a price of $21 per unit and 12,700 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	$	163,000	$	563,800
Direct labor	$	120,800	$	42,600		163,400
Manufacturing overhead						500,004
Cost of goods sold					$	1,227,204

The company has created an activity-based costing system to evaluate the profitability of its products. Hi-Teks ABC implementation team concluded that $58,000 and $102,000 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		Activity
Activity Cost Pool (and Activity Measure)	Overhead		B300	T500	Total
Machining (machine-hours)	$	205,154	90,500	62,600	153,100
Setups (setup hours)		133,250	75	250	325
Product-sustaining (number of products)		100,800	1	1	2
Other (organization-sustaining costs)		60,800	NA	NA	NA
Total manufacturing overhead cost	$	500,004

Required

1.	Compute the product margins for the B300 and T500 under the companys traditional costing system.(Round your intermediate calculations to 2 decimal places and final answer to the nearest whole dollars.)