Sunny, Inc., uses a traditional product costing system to assign overhead 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, Sunny engages in

a high level of quality control. Sunny 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 is $$75,000.$ In response to repeated requests from its financial

vice president, Sunny's management agrees to adopt activity$-$based costing. Data relating to the low$-$calorie breakfast line for the

month of June are as follows.

$($a$)$

$($b$)$

By what amount does the traditional product costing system undercost or overcost the low$-$calorie breakfast line relative to

costing under ABC $?$