The accounting department came up with the following activity cost pools and activity cost measuresfor conducting the activity$-$based costing method.Activity Cost PoolsCustomer OrderProduct designPacking of shippingMachiningUtilitiesProduction DepartmentIndirect laborEquipment depreciationSupervisors' salaryFactory suppliesFactory leaseMarketing DepartmentWages and salariesSelling expensesThe breakdown of the Overhead Costs were as followsWages and salariesEquipment depreciationBuilding leaseTotalGeneralAdministrative DepartmentProduction DepartmentIndirect laborEquipment depreciationSupervisors' salaryFactory suppliesFactory leaseMarketing DepartmentWages and salariesSelling expensesGeneral Admin. DepartmentWages and salariesEquipment depreciationBuilding leaseCustomer ProductOrder Design$20\%0\%5\%30\%20\%40\%30\%30\%0\%10\%20\%$After conducting relevant interviews, surveys and focus group discussions; the following allocationpercentages were finalized$\mathrm{.}20\%10\%0\%50\%20\%$Activity Cost MeasuresNumber of ordersNumber of designs$0\%$Weight of bottles in Pounds$0\%$Machine Hours$0\%$Square feet occupied$30\%15\%20\%30\%$$$624,0000\%324,00010\%424,0005\%524,000224,000$$$400,000$Activity Cost Pools$200,000$Packing &Machining Utilities OtherShipping$$200,000100,000100,000$$$3,120,00015\%45\%40\%20\%0\%09\%0\%0\%0\%0\%5\%15\%10\%0\%$n$20\%0\%20\%5\%0\%$a$.$ Calculate the product margins using the traditional costing mnethod. $[4$ Marks$]20\%5\%5\%10\%100\%10\%40\%40\%60\%100\%$Total$100\%100\%100\%100\%100\%100\%100\%100\%100\%100\%$b Calculate the product margins using the activity$-$based costing method.$[4+10+4+3=21$ Marks$]$