Health RUS 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 antomers of safe sanitary, and nutritious food Health "Rus engages in a high level of quality control. Health Us assigns its quality control overhead cost 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 breakfastline is $74.000. 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 lespections of material received In-process inspections FDA certification Cost Drivers Number of pounds Number of servings Customer orders Overhead Rate 50.90 per pound $0.33 per serving $12.00 per order Number of Cost Drivers Used per Activity 5.700 pounds 10.600 servines 490 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 Activity-based costing Quality control overhead cost to be assigned I $ eTextbook and Media By what amount does the traditional product costing system undercost or overcost the low-calorie breakfast line? 5 e Textbook and Media Classify each of the activities as value-added or non-value-added. Activites Inspections of material received In process inspections FDA certification