What is the difference in the cost of Widget A$,$ per product, using a traditional labor allocation vs$.$ activity based costing method, assuming the three main cost activities are:

$\backslash$table$[[,$Widget A$,$Widget B$,$Total$],[$Direct labor hours $=,300,600,900],[$Machine hours $=,100,150,250],[$Purchase orders $=,50,50,100]]$

Here are the summary of fixed costs to consider allocating:

$\backslash$table$[[$Payroll taxes,$$1,700$