$\backslash$table$[[,$xtrese,Pethelinder$],[$Selling price per unit,$5121\mathrm{.}60,5$ sy$.$ted$],[$Dirent eaterials per valt,$5\mathrm{.}53\mathrm{.}70,156\mathrm{.}40],[$Oirect laber per unit,$58\mathrm{.}80,18\mathrm{.}00],[$Direct laber$-$lugers per suit,$1\mathrm{.}1$ brits,$1\mathrm{.}4$ OUH$],[$Estieated durwel preduction and seles,$26,600$ mils,$73,600$ mits$]]$

The cempary has a tradtional couting system that applies manifucturing overhead $10$ units based on diect labor hours. Data concerning manulacluing overhead and diect labor$-$hours for the upconing year appear below:

Shiested total easufacturing everbued

$(1)2,133,$ see

Entimeted tatal direct laber hows

$385,6$ee $0\mathrm{.}15$

Required:

$4.$ Compute the product margins for Xoveme and Pattinder under the compary's traditional costing system.

$2.$ The compary is considering replacing its traditional costing system with an acility based costing system, that would arsign fo capacity costs:

$\backslash$table$[[$Activitiea and $($setiolty Neavere$),$totlinated Owerhend Ceat,Inpeitned Activity$],[30-458,$Fathfinder,Tetail$],[$Supporting direct laber $($dirent$,$ Batur howrs$),5899,499,34\mathrm{.}450,73,$ eve,$381,500],[$Beflet setups $($sefines$),$Tw$,$ see,Jue,$210,$eve$],[$Prestert surtaining $($motse of preshusts$),778,809,1,3,2],[$Othar$,35,500,54,$bil,tvi$],[$Intal easufacturing averlasel awal,$42,331,640,,,]]$

Prepare a quanthatue compation of the tradsonal and activity based cost assignments.