Oriole, Inc. manufactures specialty toys. Trendy uses a traditional product costing system to assign overhead costs uniforinly to all products. To meet industry safety standards and to assure its customers of safeand durable toys, Trendy assigns its quality-control overhead costs to all products at a rate of 19% of direct labor costs. Its direct labor cost for the month of August for its toddler line of toys is $321,000. In response to repeated requests from its financial vice president, Trendy's management agrees to adopt activity. based costing. Data relating to the toddler line of toys for the month of August are as follows: (a) Compute the quality-control overhead cost to be assigned to the toddier toy line for the month of August (1) using the traditional product costing system (direct labor is the cost driver), and (2) using activity-based costing- Classify each of the activities as value-added or not-value added. By what amount does the traditional product costing system undercost or overcost the toddler toy line? The traditional product costing system overhead by $