L03, 4 P53A. Traditional Product Costing Versus Activity-Based Costing Assume that Panasonic Company has determined its estimated total manufacturing overhead cost for one of its plants to be $204,000, consisting of the following activity cost pools for the current month: Activity Centers Activity Costs Cost Drivers Activity Level 1,500 300 12,000 1,200 . 45,000 Materials handling.. .. Assembly .. 15,000 120,000 Number of m Assembly hours . 204.00 Maintenance hours. Total . $204,000 . Total direct labor hours used during the month were 8,000. Panasonic produces many different electronic products, including the following two products produced during the current month