Stylish Manchester Ltd has used a traditional cost accounting system to apply quality control costs uniformly to all products at a rate of 16 per cent of direct labour cost. Monthly direct labour cost for the satin sheet range is $147 000. In an attempt to distribute quality control costs more equitably, Stylish Manchester is considering activity-based costing. The following data relates to monthly quality control costs for its satin sheet range:

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Activity Activity driver Cost per unit of activity driver Quantity of activity driver Incoming material inspection Type of material $34.50 per type 24 types In-process inspection Number of units $0.42 per unit 35 000 units Product certification Number of orders $216 per order 50 orders