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The company is considering replacing its traditional costing system with an activity-based costing system that would assign its manufacturing overhead to the following four activity

The company is considering replacing its traditional costing system with an activity-based costing system that would assign its manufacturing overhead to the following four activity cost pools (the Other cost pool includes organization-sustaining costs and idle capacity costs):

Estimated

Expected Activity

Activities and Activity Measures Overhead Cost Xactive Pathbreaker Total
Supporting direct labor (direct labor-hours) $ 977,500 45,000 70,000 115,000
Batch setups (setups) 612,000 300 210 510
Product sustaining (number of products) 700,000 1 1 2
Other 10,500 NA NA NA


Total manufacturing overhead cost $ 2,300,000





Compute the product margins for the Xactive and the Pathbreaker products under the activity-based costing system. (Loss amounts should be indicated with a minus sign. Round your intermediate calculations to 2 decimal places and final answers to the nearest dollar amount. Omit the "$" sign in your response.)

Xactive Pathbreaker Total
Product margin $ $ $

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