Sheridan Clothing Company manufactures its own designed and labeled athletic wear and sells its products through catalog sales and retail outlets. While Sheridan has for years used activity-based costing in its manufacturing activities, it has always used traditional costing in assigning its selling costs to its product lines. Selling costs have traditionally been assigned to Sheridan's product lines at a rate of 70% of direct materials costs. The direct materials costs for the month of March for Sheridan's "high- intensity" line of athletic wear are $400,000. The company has decided to extend activity-based costing to its selling costs. Data relating to the "high-intensity" line of products for the month of March are as follows. Activity Cost Pools Sales commissions Advertising-TV Advertising-Internet Catalogues Cost of catalogue sales Credit and collection Cost Drivers Dollar sales Minutes Column inches Catalogues mailed Catalogue orders Dollar sales Overhead Rate $0.06 per dollar sales $280 per minute $9 per column inch $2.50 per catalogue $1 per catalogue order $0.03 per dollar sales Number of Cost Drivers Used per Activity $943,000 230 1.600 56,700 8.100 $943.000 Compute the selling costs to be assigned to the "high-intensity" line of athletic wear for the month of March 1. using the traditional product costing system (direct materials cost is the cost driver), Selling costs to be assigned $ 2. using activity-based costing. Selling costs to be assigned $