Using a table format, compare the overhead allocation for Product X and Product Y at Ford Motors. Product X incurs $80,000 in overhead costs and Product Y incurs $120,000. Allocate overhead using both traditional costing and activity-based costing methods. Assume the cost drivers for ABC are machine hours for Product X and number of setups for Product Y.

Product	Overhead Costs	Traditional Costing	ABC Costing
Product X	$80,000
Product Y	$120,000