Hi-Tek Manufacturing. Incorporated, makes two types of industrial component parts-the B300 and the T500. An absorption costing income statement for the most recent period is shown:
Hi-Tek produced and sold 60.000 units of $B 300$ at a price of $\$ 19$ per unit and 12,600 units of $T 500$ at a price of $\$ 40$ per unit. The company's traditional cost system allocates manufacturing overhead to products using a plantwide overhead rate and direct labor dollars as the allocation base. Additional information relating to the company's two product lines is shown below.

The company has created an activity-based costing system to evaluate the profitability of its products. Hi-Tek's ABC implementation team concluded that $\$ 52000$ and $\$ 101,000$ of the company's advertising expenses could be directly traced to B300 and T500. respectively. The remainder of the selling and administrative expenses was organization-sustaining in nature. The ABC team also distributed the company's manufacturing overhead to four activities as shown below:
Required:
1. Compute the product margins for the $B 300$ and $T 500$ under the company's traditional costing system.
2. Compute the product margins for $B 300$ and $T 500$ under the activity-based costing system.
3. Prepare a quantitative comparison of the traditional and activity-based cost assignments.
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Compute the product margins for the B300 and T500 under the company's traditional costing system. (Round your amole dollar amount.)