Finney Inc. has conducted an analysis of overhead costs related to one of its product lines using a traditional costing system (volume based) and an...

Finney Inc. has conducted an analysis of overhead costs related to one of its product lines using a traditional costing system (volume based) and an activity-based costing system.    Here are its results.

How a difference in the overhead costs between the two systems may have occurred?

TRADITIONAL COSTING             ABC

Sales Revenue