New$-$Rage 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 cost for Satin Sheen makeup is $$27,500.$ In an attempt to more equitably distribute quality control costs,

New$-$Rage is considering activity$-$based costing. The monthly data shown in the chart below have been gathered for Satin Sheen makeup.

Activity Cost Driver Cost Rates Quantity for Satin Sheen

Incoming material inspection Type of material $$11\mathrm{.}50$ per type $12$ types

In$-$Process Units Inspection Number of Units $$0\mathrm{.}14$ per Unit $17,500$ units

Product Certification Per order $$77$ per Order $25$ orders

The monthly quality control cost assigned to Satin Sheen makeup using activity$-$based costing is:

a$)$ $$220$ per order

b$)$ $$987$ lower than the cost using the traditional system

c$)$ $$987$ higher than the cost using the traditional system

d$)$ $$5,500$ per order

e$)$ $$138\mathrm{.}00$ per order