Traditional Product Costing versus Activity$-$Based Costing

$\backslash$table$[[$Activity Centers,Activity Costs,Cost Drivers,$\backslash$table$[[$Activity$],[$Level$]]],[$Assembly setups,$$132,000,$Setup hours,$2,000],[$Materials handling,$64,800,$Number of moves,$600],[$Assembly$,360,000,$Assembly hours,$18,000],[$Maintenance$,79,600,$Maintenance hours,$1,990],[$Total$,$$$636,400,,]]$

Total direct labor hours used during the month were $14,800.$ Panasonic produces many different electronic products, including the following two products produced during the current month:

$\backslash$table$[[,$Model X$301,$Model Z$205],[$Units produced,$2,000,2,000],[$Direct materials costs,$$27,000,$$$27,000$