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This is the total of the three cost rates: $11.50 + $0.14 + $77.00. Since all of those cost rates are for different units, totalling them is meaningless.
This is the total of the amount that would be allocated using traditional costing and the amount that would be allocated using activity-based costing. The total of the two options has no meaning, since one or the other will be used but not both.
Under the traditional system, overheads are allocated based on direct labor at a rate of 14.5% of direct labor. Direct labor costs were $27,500 and 14.5% of this is $3,987.50. Under ABC we will need to make three allocations, one for each activity. For incoming materials the amount charged to Satin Sheen is $138 (12 × $11.50). For in-process inspection it is $2,450 (17,500 × $.14). For product certification it is $1,925 (25 × $77). Adding these three amounts together, we get $4,513, which is $525.50 more than what was allocated under the traditional system.

The monthly quality control cost assigned to Satin Sheen makeup using activity-based costing will be higher than the amount using the traditional system, not lower.

有些题目没按照章节来。