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Traditional Product Costing Versus Activity-Based Costing \table[[Activity Centers,Activity Costs,Cost Drivers,\table[[Activity],[Level]]],[Assembly setups,$63,000,Setup...

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Accounting

Traditional Product Costing Versus Activity-Based Costing
\table[[Activity Centers,Activity Costs,Cost Drivers,\table[[Activity],[Level]]],[Assembly setups,$63,000,Setup hours,1,500],[Materials handling,33,000,Number of moves,300],[Assembly,120,000,Assembly hours,12,000],[Maintenance,24,000?,Maintenance hours,1,200],[Total,$240,000,,]]
\table[[,Model X301,Model Z205],[Units produced,1,000,1,000],[Direct materials costs,$33,000,$33,000
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