Hi-Tek Manufacturing, Incorporated, makes two types of industrial component parts-the B300 and the T500. An absorption costing Income statement for the most recent perlod Is shown: Hi-Tek produced and sold 60.400 units of B300 at a pice of $20 per unit and 12.600 units of 1500 at a price of $39 per unit. The company's 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 company's two product lines is shown below: The company has created an actlvity-based costing system to evaluate the profitability of its products. HI.Tek's ABC Implementation team concluded that $53,000 and $102,000 of the company's 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 company's manufacturing overhead to four activities as shown below: Compute the product margins for the B 300 and T500 under the company's traditional costing system. (Round your intermedlate calculations to 2 decimal places and final answers to the nearest whole dollar amount.) Compute the produd margins for B300 and T500 under the activity-based costing system. (Negative product margins.sthould. be indicated by a minus sign. Round your intermediate calculations to 2 decimal places.) Prepare a quantitative comparison of the traditional and activity-based cost assignments. (Round your intermediate calculations to 2 decirmal places and "Percentage answers to 1 decimal place and and other answers to the nearest whole dollar amounts.)