Pharoah, Inc, uses a traditional product costing system to assign owerhead 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, Pharoah engages in a high level of quality control. Pharoah 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 $66,000. In response to repeated requests from its financial vice president, Pharoah's management agrees to adopt activity-based costing. Data relating to the low-calorie breakfast line for the month of June are as follows. By what amount does the traditional product costing system undercost or overcost the low-calorie breakfast line relative to costing under ABC