Urban Elite Cosmetics has used a traditional cost accounting system to apply quality-control costs 16 percent of direct-tabor cost. Monthly direct-labor cost for Satin Sheen makeup is $109,000. In a distribute quality-control costs, management is considering activity-based costing. The monthly dat been gathered for Satin Sheen makeup. Quantity of Dri for Satin Shee Activity Cost Pool Incoming material inspection In-process inspection Product certification Cost Driver Type of material Number of units Per order Pool Rates $ 22.00 per type 0.28 per unit 149.00 per order 24 types 44,000 units 60 orders Required: 1. Calculate the monthly quality-control cost to be assigned to the Satin Sheen product line under each costing systems a Traditional system, which assigns overhead on the basis of direct-labor cost. b Activity-based costing 2. Does the traditional product-costing system overcost or undercost the Satin Sheen product line with res costs? By what amount