2 (10 points) Mac cosmetics has used a traditional cost accounting system to apply quality-control costs uniformly to all products at a rate of 20% of direct labor cost. Monthly direct-labor costs for Satin Sheen makeup is $30,000. In an attempt to more equitably distribute quality control costs, management is considering activity- based costing. The monthly data shown in the following chart have been gathered for Satin Sheen makeup. Activity Cost Pool Quantity of Cost Driver Pool Rates Driver for Satin Sheen Incoming material inspection Type of material $12 per type 15 types In-process Number of 0.25 per unit 15,000 units inspection units Product Per order 77 per order 20 orders certification 1. The monthly quality-control cost to be assigned to the Satin Sheen product line under the Activity based costing system is: A. $4.410 B. $5,470 C. $4.513 D. $4,500 2. The traditional product-costing system: A. overcost the Satin Sheen product line with respect to quality control costs by $130. B. undercost the Satin Sheen product line with respect to quality control costs by $130 C. overcost the Satin Sheen product line with respect to quality control costs by $530. D. undercost the Satin Sheen product line with respect to quality control costs by $530 ty e