Traditional Product Costing versus Activity-Based Costing Assume that Panasonic Company has determined its estimated total manufacturing E6-24. (LO2, 3, 4) Panasonic Company overhead cost for one of its plants to be $204.000, consisting of the following activity cost pools for the current month: Activity Level 1,500 300 Activity Centers Activity Costs Cost Drivers Materials handling Assembly Maintenance... $204,000 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: Model X301 Model Z205 1,000 $15,000 $12.500 500 100 50 800 40 .1,000 Direct materials costs. $15,000 500 50 25 800 10