The accounting department came up with the following activity cost pools and activity cost measures for conducting the activity$-$based costing method.Activity Cost PoolsCustomer OrderProduct designPacking of shippingMachiningUtilitiesActivity Cost MeasuresNumber of ordersNumber of designsWeight of bottles in PoundsMachine oupiedThe breakdown of the Overhead Costs were as follows $-$Production DepartmentMarketing Department$$400,000200,000$$$200,000$Equipment depreciation$100,000100,000$Total$$5,060,000$After conducting relevant interviews, surveys and focus group discussions; the following allocation percentages were finalized.Activity Cost PoolsCustomerOrderProduct DesignShippingPacking & Machining UtilitiesOtherTotal$20\%10\%30\%15\%5\%20\%100\%0\%20\%15\%45\%15\%5\%100\%5\%20\%20\%40\%10\%5\%100\%30\%10\%30\%20\%0\%10\%100\%0\%0\%0\%0\%0\%100\%100\%20\%50\%20\%10\%100\%40\%20\%9$o$\%8\%0\%40\%100\%$General Admin. DepartmentWages and salaries$30\%0\%10\%0\%20\%40\%100\%$Equipment depreciation$30\%0\%5\%0\%5\%60\%100\%$Building lease$0\%0\%0\%0\%0\%100\%100\%$a$.$ Calculate the product margins using the traditional costing method. $[4$ Marks$]$b$.$ Calculate the product margins using the activity$-$based costing method.$[4+10+4+3=21$ Marks$)$