I need Product S & Product T please

Mastery Problem: Activity-Based Costing (Advanced) Question Content Area Activity-Based Costing Traditionally, overhead costs are assigned based arbitrarily on the rate of either direct labor or direct materials associated with production. This makes sense when companies only make a few products, production processes are simple, and overhead costs are less pervasive. However, today production processes are more complex, companies make a wider array of products, and fewer costs are directly traceable to units of production. To address this, companies use activity-based costing (ABC). Specifically, activity-based costing identifies and traces costs and expenses to activities and then to specific products. ABC uses multiple factory overhead rates based on activities. Activities are the types of work, or actions, involved in a manufacturing process or service activity. For example, assembly, inspection, and engineering design are activities. The estimated activity costs are allocated to products using an activity rate. Activity rates are determined as follows: I Activity Rate = Estimated Activity Cost / Estimated Activity Base Usage Illustrated Example of Activity-Based Costing Comparing Two Products under Traditional and Activity-Based Costing Compare two projects under development by the same company. The following are a few aspects of each product's development process relevant to costs. Product S Product T Requires 3,200 hours of testing Requires 800 hours of testing Requires 5,320 units of computing power Requires 2,280 units of computing power Requires 20 developer hours to implement Requires 80 developer hours to implement Cost Items Cost of Each Activity Testing $30,400 Computing power: $45,600 Developer hourly cost: $10 per hour Traditional Costing Traditional costing would take the proportion of a direct cost, such as direct labor hours, and use it as the basis for allocating overhead costs, such as computing power and testing. In the following table, use developer hours as the basis for assigning overhead costs (computing and developer costs) to each project. If required, round your answers to the nearest dollar. Product S Product T Percentage of developer hours 20% Percentage of developer hours 80% Testing cost $fill in the blank Testing cost $fill in the blank Computing cost $fill in the blank Computing cost $fill in the blank Developer cost $fill in the blank Developer cost $fill in the blank Total cost $fill in the blank Total cost $fill in the blank