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	$	1,697,400
Cost of goods sold		1,206,698
Gross margin		490,702
Selling and administrative expenses		630,000
Net operating loss	$	(139,298)

Hi-Tek produced and sold 60,300 units of B300 at a price of $20 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			$	162,700			$	562,800
Direct labor	$	120,000			$	42,200				162,200
Manufacturing overhead										481,698
Cost of goods sold									$	1,206,698

The company has created an activity-based costing system to evaluate the profitability of its products. Hi-Teks ABC implementation team concluded that $50,000 and $104,000 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)	$	205,288				90,600			62,600			153,200
Setups (setup hours)		115,210				71			210			281
Product-sustaining (number of products)		100,400				1			1			2
Other (organization-sustaining costs)		60,800				NA			NA			NA
Total manufacturing overhead cost	$	481,698

margin NA 3. Prepare a quantitative comparison of the traditional and activity-based cost assignments. (Do not round your overhead rate. Round your other intermediate calculations and final answers to the nearest whole number. Round your "Percentage" answer to 1 decimal place. (Le..1234 should be entered as 12.3)) B300 T500 Total %of %of Amount Total Amount Amount Total Amount Tradtional Cost System Total cost assigned to products Total cost B300 T500 Total %of %of Amount Total Amount Amount Total Amount Activity-Based Costing System Direct costs: Indrect costs: Total cost assigned to products Costs not assigned to products: Total cost