nces betwen BEA2 Finney Inc. has conducted an analysis of overhead costs related to one of its prod- uct lines using a traditional costing system (volume-based) and an activity-based costing system. Here are its results. ns. Traditional Costing ABC $600,000 Sales revenue Overhead costs: Product RX3 Product Y12 $600,000 $34,000 70,000 50,000 20,000 36,000 70,000 n how a difference in the overhead costs between the two systems may have occurred