Sheffield Inc. has conducted the following analysis related to its product lines, using a traditional costing system $($volume$-$based$)$ and an activity$-$based costing system. The traditional and the activity$-$based costing systems assign the same amount of direct materials and direct labor costs.

Total Costs

Sales

$\backslash$table$[[$Products$,$Revenue,Traditional,ABC$],[$Product $540$X$,$$$206,000,$$$58,000,$$$52,080$