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 $436,000 consisting of the following activity cost pools for the current month: Activity Centers Activity Costs Assembly setups Materials handling Assembly Maintenance Cost Drivers $124,000 Setup hours 57,000 Number of moves 225,000 Assembly hours Activity Level 4,000 600 Total 30,000 Maintenance hours $436,000 12,500 1,200 Total direct labor hours used during the month were 16,000. Panasonic produces many different electronic products, including the following two products produced during the current month: Units produced Direct materials costs Model X301 Model Z205 2,000 2,000 $18,550 $18,550 Direct labor costs $5,000 $5,000 Direct labor hours Setup hours 200 200 30 60 Materials moves 75 150 Assembly hours 500 750 Maintenance hours 25 45