The company has created an activity$-$based costing system to evaluate the profitability of its products. Hi$-$Tek's ABC implementation team concluded that $$57,000$ and $$107,000$ of the company's advertising expenses could be directly traced to $B300$ and T$500,$ respectively. The remainder of the selling and administrative expenses was organization$-$sustaining in nature. The ABC team also distributed the company's manufacturing overhead to four activities as shown below:

$\backslash$table$[[,$Manufacturing,Activity$],[$Activity Cost Pool $($and Activity Measure$),$Overhead,T$500,$Total,$],[$Machining $($machine$-$hours$),$$$213,500,90,400,62,100,152,500],[$Setups $($setup hours$),158,850,73,280,353],[$Product$-$sustaining $($number of products$),101,800,1,1,2],[0$ther $($organization$-$sustaining costs$),60,500,$NA$,$NA$,$NA$],[$Total manufacturing overhead cost,$$534,650,,,]]$

Required:

Compute the product margins for the B$300$ and T$500$ under the company's traditional costing system.

Compute the product margins for B$300$ and T$500$ under the activity$-$based costing system.

Prepare a quantitative comparison of the traditional and activity$-$based cost assignments.

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Prepare a quantitative comparison of the traditional and activity$-$based cost assignments. $($Round your intermediate calculations to $2$ decimal places and "Percentage" answers to $1$ decimal place and and other answers to the nearest whole dollar amounts.$)$