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Hi-Tek Manufacturing, Inc., makes two types of industrial component parts-the 8300 and the T500. An absorption costing income statement for the most recent period is shown: Hi-Tek produced and sold 60,400 units of B300 at a peice of $21 per unit and 12,600 units of T500 at a price of $40 per unit. The company's traditional cost system allocates menufacturing overhead to procucts using a plantwide overtead rate and direct lobor dolfars as the allocation base. Additional information relating to the company's two product lines is shown beiow: The company has created an activity based costing system to evaluate the profitabliity of its products. Hi-Tek's ABC implementation team concluded that $53,000 and $107,000 of the company's actvertising expenses could be directly traced to B300 and T500. respectively. The remainder of the selling and administratve expenses was organization-sustaining in nature. The ABC team also distributed the company's manufacturing overhead to four activities as shown below: respectively. The remainder of the selling and administrative expenses was organization-sustaining in nature. The ABC team also distributed the company's manufacturing overhead to four activities as shown below: Required: 1. Compute the product margins for the 8300 and T500 under the company's traditional costing system. 2. Compute the product margins for 8300 and T500 under the activity-based costing system. 3. Prepare a quantitative comparison of the traditional and activity-based cost assignments. Complete this question by entering your answers in the tabs below. Compute the product margins for the B300 and 1500 under the company's traditional costing system. (Round your Intermediate calculations to 2 decimal places and final answers to the nearest whole doflar amount.) 1. Compute the product margins for the 8300 and T500 under the company's traditional costing system. 2. Compute the product margins for B300 and T500 under the activity-based costing system. 3. Prepare a quantitative comparison of the traditional and activity-based cost assignments. Complete this question by entering your answers in the tabs below. Compute the product margins for 8300 and T500 under the activity-based costing system. (Negative product margins should be indicated by a minus sign. Round your intermediate calculations to 2 decimal places.) \begin{tabular}{|l|l|} \hline% & % \\ \hline% & % \\ \hline & % \\ \hline & % \\ \hline & \\ \hline \end{tabular}