Hi-Tek produced and sold 60,500 units of B300 at a price of $21 per unit and 12,500 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

Direct materials$ 400,500$ 162,100$ 562,600Direct labor$ 120,800$ 42,700163,500Manufacturing overhead496,416Cost of goods sold$ 1,222,516

Compute the product margins for B300 and T500 under the activity-based costing system.