Health 'R Us, Inc., uses a traditional product costing system to assign overhead costs uniformly to all its packaged multigrain products. To meet Food and Drug Administration requirements and to assure its customers of safe, sanitary and nutritious food, Health R Us engages in a high level of quality control Health R Us assigns its quality control overhead costs to all products at a rate of 17% of direct labor costs. Its direct labor cost for the month of June for its low-calorie breakfast line is $75.000. In response to repeated requests from its financial vice president. Health R Us's management agrees to adopt activity based costing Data relating to the low-calorie breakfast line for the month of June are as follows Activity Cost Pools Inspections of material received In-process inspections FDA certification Cost Drivers Number of pounds Number of servings Customer orders Overhead Rate $0.90 per pound $0 33 per serving $12.00 per order Number of Cost Drivers Used per Activity 5.900 pounds 10.400 servines 400 orders Compute the quality control overhead cost to be assigned to the low-calorie breakfast product line for the month of June (1) using the traditional product costing system direct labor cost is the cost driver) and (2) using activity-based costing Traditional product costing S Quality control overhead cost to be assigned Activity-based costing $ e Textbook and Media By what amount does the traditional product costing system undercostarovercost the low-calorie breakfast line? $ Overcost V e Textbook and Media Classity each of the activities as value-added or non-value-added Activites Inspections of material received Nonwale added V In-process inspections Non-aluded FDA certification Norue-added V