XAF company is reviewing the behavior of its various activities. XAF is considering various costs. They are reviewing product costs of two products. Products S5 and S8 each are assigned $50.00 in indirect costs by a traditional costing system. An activity analysis revealed that although production requirements are identical, S5 requires 45 minutes less setup time than S8. According to an ABC system, S5 is __________ under the traditional system.