Comparing Two Products under Traditional and Activity-Based Costing Compare two projects under development by the same company. The following are a few aspects of each product's development process relevant to costs. Product S Requires 3,200 hours of testing Product T Requires 800 hours of testing Requires 5,390 units of computing power Requires 20 developer hours to implement Requires 2,310 units of computing power Requires 80 developer hours to implement Cost Items Testing: Computing power: Cost of Each Activity $30,800 $46,200 Developer hourly cost: $12 per hour Traditional Costing Traditional costing would take the proportion of a direct cost, such as direct labor hours, and use it as the basis for allocating overhead costs, such as computing power and testing. In the following table, use developer hours as the basis for assigning overhead costs (computing and developer costs) to each project. If required, round your answers to the nearest dollar. Product S Percentage of developer hours 20% Testing cost Computing cost Developer cost Total cost Product T Percentage of developer hours 80% Testing cost Computing cost Developer cost Total cost