INCLUDE WHAT FORMULA TO USE IN THE EXCEL SHEET Usins Excel to Compare Traditional and Activity$-$Based Costing Amounts

PROBLEM

Eason Engines Inc. has conducted the following analysis related to its product lines, using a traditional costing system $($volume$-$based$)$ and an activity$-$based costing system. The traditional and the activity$-$based costing systems assign the same amount of direct materials and direct labor costs.

$\backslash$table$[[,,$Total Costs,$],[$Products$,$Sales Revenue,Traditional,ABC,,$],[$Product B$2,$$$,468,000,$$$,312,000,$$