H$-$Tek Munulacturing, Incorporated, makes two industral component pats$--000$ and T$500$ An absoppon cosing incorse ilinement for the most necent period is shown beto$$:

$\backslash$table$[[$WI$-$Mik Newfecter $[$anf$,$ Iecorpour at ed $1$evise $36$finemt$.],[$Labin$,41,75$b$,1$ee$],[$Coss of grods subst,$1,730,540],[$Aress megle,$9011,708],[$stillite and sulpisistrative expess,$548.$ Neve$],[$Sol eferrating lisst,$3(350,320)]]$ dollars an the allocation base. Addinonal ivfineration relating to the company's two product lines is shown betoor:

$\backslash$table$[[,$T$100,$TMD$,$TMAT$],[$Blyect earerials,$1$ Ame, seve,$3341,4$me$,1$ TED, Jase$],[$DUrely latife,$1.324,$ men,$(55),700,1550100],[$Never sots ing merhest,,,$505\mathrm{.}445],[$cour of genely seld,,,$1,1,114,1045]]$ dintributed the compang's manulachuring overhead to four activities an shown below:

$\backslash$table$[[$Actifity Cout food $($and Astisity Neware$),$fundacturing Barthest,Acylvity$],[$Eve$,$Thate,Tistat$],[,1214,4110,$Wh$,400,01,3000,351,300],[$Sertuey $($setue haver$),829,348,74,33\%,754],[$Trusurt$-$surtalsing $($subur of probarti$),$state, step,$3,1,3],[,44,200,**),4,$th$],[,5$ hd $,$ Stif,,,$]]$

Anewired

Compute the product nayins for $8200$ and $1500$ under the compary's backional control system

Compute the product flagens for $8300$ and $1500$ under the activer based covting system.