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New-Rage Cosmetics has used a traditional cost accounting system to apply quality control costs uniformly to all products at a rate of 14.5% of direct labor cost. Monthly direct labor cost for Satin Sheen makeup is $27,500 In an attempt to distribute quality control costs more equitably, New-Rage is considering activity-based costing. The monthly data shown in the chart below have been gathered for Satin Sheen makeup.  The monthly quality control cost assigned to Satin Sheen makeup using activity-based costing (ABC) isA. $88.64 per order. B. $525.50 lower than the cost using the traditional system. C. $8,500.50 D. $525.50 higher than the cost using the traditional system. |