Urban Elite Cosmetics has used a traditional cost accounting system to apply quality control costs uniformly to all products at a rate of 17 percent of direct-labor cost. Monthly direct-labor cost for Satin Sheen makeup is $98,000. In an attempt to more equitably distribute quality control costs. management is considering activity-based costing. The monthly data shown in the following chart have been gathered for Satin Sheen makeup. Activity Cost Pool Incoming material inspection In-process inspection Product certification Book Cost Driver Type of material Number of units Per order Quantity of Dri for Satin She 23 types 33,000 units 78 order: Pool Rates $ 23.00 per type 0.25 per unit 146.00 per order Print Urban Elite Cosmetics has used a traditional cost accounting system to apply quality control costs uniformly to all products at a rate of 17 percent of direct-labor cost. Monthly direct-labor cost for Satin Sheen makeup is $98,000. In an attempt to more equitably distribute quality control costs. management is considering activity-based costing. The monthly data shown in the following chart have been gathered for Satin Sheen makeup. Activity Cost Pool Incoming material inspection In-process inspection Product certification Book Cost Driver Type of material Number of units Per order Quantity of Dri for Satin She 23 types 33,000 units 78 order: Pool Rates $ 23.00 per type 0.25 per unit 146.00 per order Print