Traditional Product Costing Versus Activity$-$Based Costing

$\backslash$table$[[$Activity Centers,Activity Costs,Cost Drivers,$\backslash$table$[[$Activity$],[$Level$]]],[$Assembly setups,$$63,000,$Setup hours,$1,500],[$Materials handling,$33,000,$Number of moves,$300],[$Assembly$,120,000,$Assembly hours,$12,000],[$Maintenance$,24,{000}_{?},$Maintenance hours,$1,200],[$Total$,$$$240,000,,]]$

$\backslash$table$[[,$Model X$301,$Model Z$205],[$Units produced,$1,000,1,000],[$Direct materials costs,$$33,000,$$$33,000$