The James company has traditionally allocated its overhead based on machine hours but collected this information to change to activity-based costing:

	Estimated Activity
Activity Center		Product 1	Product 2	Estimated cost
Machine setups		12	15	$50,000
Assembly parts		1,100	1,500	75,000
Packaging units		450	300	85,000
Machine hrs per unit		1.5	1.5
Production volume		2,000	2,000

How much overhead would be assigned to each unit under the traditional allocation method?
How much overhead would be assigned to each unit under activity-based costing?