onal Product Costing Versus Activity$-$Based Costing

$\backslash$table$[[$Activity Centers,Activity Costs,Cost Drivers,Activity Level$],[$Assembly setups,$$57,000,$Setup hours,$1,500],[$Materials handling,$27,000,$Number of moves,$300],[$Assembly$,120,000,$Assembly hours,$12,000],[$Maintenance$,24,000,$Maintenance hours,$1,200],[$Total$,$$$228,000,,]]$

$\backslash$table$[[,$Model $x301,$Model Z$205],[$Units produced,$1,000,1,000],[$Direct materials costs,$$27,000,$$$27,000$