Wildhorse Inc. has conducted the following analysis related to its product lines using a traditional costing system $($volume$-$based$)$ and an activity$-$based costing system. Both the traditional and activity$-$based costing systems include direct materials and direct labour costs.

$\backslash$table$[[,,$Total Costs,$],[$Products$,$Sales Revenue,,Traditional,ABC$],[$Product $440$X$,$$$202,000,,$$$55,000,$$$50,002$