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 $204,000, consisting of the following activity cost pools for the current month: Activity Centers Activity Costs cost Drivers Activity Level Assembly setups $45,000 Setup hours 1,500 Materials handling 15,000 Number of moves 300 Assembly 120,000 Assembly hours 12,000 24.000 Maintenance hours 1,200 Maintenance Total $204,000 products, including the following two products Total direct labor hours used during the month were 8,000. Panasonic produces many different electronic produced during the current month: Model X301 Model Z205 Units produced 1,000 1,000 Direct materials costs $15,000 $15,000 Direct labor costs $12,500 $12,500 Direct labor hours 500 500 Setup hours 50 100 Materials moves 25 50 Assembly hours 800 800 Maintenance hours