Urban Elite Cosmetics has used a traditional cost accounting system to apply quality-control costs uniformly to all products at a rate of 18 percent of direct-labor cost. Monthly direct-labor cost for Satin Sheen makeup is $111,000. In an attempt to more equitably distribute qualitycontrol costs, management is considering activitybased costing. The monthly data shown in the following chart have been gathered for Satin Sheen makeup. Quantity of Driver Activity Cost Pool Cost Driver Pool Rates for Satin Sheen Incoming material inspection Type of material $ 24.89 per type 26 types In-process inspection Number of units 6.38 per unit 46,669 units Product certi-Fication Per order 153.39 per order 55 orders 1 Required: 1. Calculate the monthly quality-control cost to be assigned to the Satin Sheen product line under each ofthe following product- costing systems. a. Traditional system, which assigns oyerheacl on the basis of direct-labor cost. in. Activity-based costing. 2. Does the traditional productcosting system overcost or undercost the Satin Sheen product line with respect to qualitycontrol costs? By what amount? CDI'I'IJIetE lis queslion by entering you answers i] Iii-e mbs below. Calculate tile monthly quality-eontrol cost to be assigned to tile Satin Sheen product line under the Traditional productcosting system and die Activity-based productcosting system. a Traditional system _ now-based mating _