Sheridan Toys & Games, Inc. manufactures specialty toys. Sheridan uses a traditional product costing system to assign overhead costs uniformly to all products. To meet industry safety standards and to assure its customers of safe and durable toys, Sheridan assigns its quality-control overhead costs to all products at a rate of 22% of direct labor costs. Its direct labor cost for the month of August for its toddler line of toys is $292,000. In response to repeated requests from its financial vice president, Sheridans management agrees to adopt activity-based costing. Data relating to the toddler line of toys for the month of August are as follows:

Activity Cost Pools		Cost Drivers		Overhead Rate		Number of Cost Drivers Used per Activity
Materials Inspection		Number of pounds		$0.70 per pound		49,000 pounds
Assembly Line Inspection		Number of finished toys		$0.16 per toy		168,000 toys
National Toy Association Certification		Retail orders		$2.00 per order		900 orders

Compute the quality-control overhead cost to be assigned to the toddler 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.

		Quality-Control Overhead Cost
Traditional costing		$
Activity-based costing		$