Traditional Product Costing Versus Activity-Based Costing Assume that Panasonic Company has determined its estimated total manufacturing overhead cost for one of its plants to be $240.000, consisting of the following activity cost pools for the current month Activity Centers Assembly setups Materials handling Activity Costs $63,000 33,000 120,000 24000 $240,000 Cost Drivers Setup hours Number of moves Assembly hours Maintenance hours 1,500 300 12,000 1,200 Maintenance Total Total direct labor hours used during the month were 8,000. Panasonic produces many different electronic products including the following two products produced during the current month Units produced Direct materials costs Direct labor costs Direct labor hours Setup hours Materials moves Assembly hours Maintenance hours Model X301 Model Z205 1,000 $33,000$33,000 $30,500$30.500 500 100 50 800 40 1,000 500 50 25 800 10