1. Use the 7-Step Cost Assignment Process to calculate total manufacturing costs under:
   1. Traditional (volume-based) costing system
2. 2. Activity-Based costing system

Crazy Skates manufactures and sells three types of skates: Basic Roller, Beginner Inline, and Professional Inline. Based on budgetary projections, the information listed below is available:

Basic 200 Beg. Inline 350 Pro Inline 150 Projected sales in units PER UNIT DATA: Selling price Direct materials Direct labor Direct labor hours Machine hours Inspections $20.00 $2.50 $1.80 0.15 1.20 $35.00 $4.00 $4.20 0.35 2.00 7 $50.00 $7.50 $9.00 0.75 2.20 5 4 Total overhead costs and activity levels for the year are estimated as follows: Overhead costs Activity Direct labor Machine hours Inspections Activity levels 265 labor hours 1,270 mach hours 16 inspections $6,800.00 $3,400.00 $10,200.00