Sheridan, Inc., uses a traditionat product costing system to assign overhead costs uniformly to allits packaged multigrain products. To meet Food and Drug Administration requirements and to assure its customers of safe, sanitary, and nutritious food, Sheridan engages in a high ievel of quality control, Sheridan assigns its quallty - control overhead costs to all products at a rate of 17%6 of direct labor costs. Its direct labor cost for the month of June for its low-calorie breakfast line is $70,500. In response to repeated requests from its financial vice president, Sheridan's management agrees to adopt activity-based costing. Data relating to the lowrcalorie breakfast line for the monthof June are as follows. (a) 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: Compute the quality-control everhead 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