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 develo relevant to costs. Product S Requires 4,000 hours of testing Requires 5,250 units of computing power Requires 25 developer hours to implement Product T Requires 1,000 hours of testing Requires 2,250 units of computing power Requires 75 developer hours to implement Traditional Costing Cost Items Testing: Computing power: Developer hourly cost: Cost of Each Activity $26,800 $40,200 $14 per hour