Vaughn Toys \& Games, Inc. manufactures specialty toys. Vaughn uses a traditional product costing system to assign overhead costs uniformly to ali products. To meet industry safety standards and to assure its customers of safe and durable toys, Vaughn assibns its quality-control overhead costs to all products at a rate of 21% of direct labor costs, Its direct labor cost for the month of August for its todder line of toys is $292,000. In response to repeated requests from its financial vice president, Vaughn's management agrces to adopt activity-based costing. Data relating to the toddler line of toys for the month of August are as follows: (a) product costinis system (direct labor is the cost thiverf, and (2) usings activity-based costine Compute the quality-control overhead cost to be assigned to the toddler toy line for the month of August (2) using the traditionai. product costing system (direct labor is the cost driver), and (2) usingactivity-based costing