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Smoky Mountain Corporation makes two types of hiking bootsXtreme and the Pathfinder. Data concerning these two product lines appear below:

Xtreme

Pathfinder

Selling price per unit

$

124.00

$

88.00

Direct materials per unit

$

63.40

$

53.00

Direct labor per unit

$

14.40

$

8.00

Direct labor-hours per unit

1.8

DLHs

1.0

DLHs

Estimated annual production and sales

23,000

units

70,000

units

The company has a traditional costing system in which manufacturing overhead is applied to units based on direct labor-hours. Data concerning manufacturing overhead and direct labor-hours for the upcoming year appear below:

Estimated total manufacturing overhead

$

2,005,200

Estimated total direct labor-hours

111,400

DLHs

	Estimated				Activity
Activities and Activity Measures	Overhead Cost					Xtreme			Pathfinder			Total
Supporting direct labor (direct labor-hours)	$	712,960				41,400			70,000			111,400
Batch setups (setups)		504,000				230			190			420
Product sustaining (number of products)		740,000				1			1			2
Other		48,240				NA			NA			NA
Total manufacturing overhead cost	$	2,005,200
Prepare a quantitative comparison of the traditional and activity-based cost assignments.

3. Prepare a quantitative comparison of the traditional and activity-based cost assignments. (Do not round intermediate calculati Xtreme Pathfinder Total %of %of Amount Total Amount Amount Total Amount Amount Traditional Cost System Direct materials Direct labor Manufacturing overhead 1,260,000 $ 1,260,000 745,200 2,005,200 Total cost assigned to products $ 745,200 2,005,200 Xtreme Pathfinder Total %of %of Amount Total Amount Amount Total Amount Amount Activity-Based Costing System Direct costs: Direct labor Direct materials Indirect costs Batch setups Supporting direct labor Product sustaining 276,000 264,960 370,000 $ 910,960 228,000 448,000 370,000 $ 1,046,000 Total cost assigned to products Costs not assigned to products 48,240 48,240 Other Total cost