Can someone please help me through this problem? I'm having trouble locating formulas to solve this problem.

Exercise 4-10 Kragan Clothing Company manufactures its own designed and labeled athletic wear and sells its products through catalog sales and retail outlets. While Kragan has for years used activity-based costing in its manufacturing activities, it has always used traditional costing in assigning its selling costs to its product lines. Selling costs have traditionally been assigned to Kragan's product lines at a rate of 70% of direct materials costs. Its direct materials costs for the month of March for Kragan's \"high-intensity\" line of athletic wear are $405,000. The company has decided to extend activity-based costing to its selling costs. Data relating to the \"high-intensity\" line of products for the month of March are as follows. Activity Cost Pools Sales commissions AdvertisingTV AdvertisingInternet Catalogs Cost of catalog sales Credit and collection Overhead Rate Cost Drivers Dollar sales Minutes Column inches Catalogs mailed Catalog orders Dollar sales $0.05 $300 $10 $2.50 $1 $0.03 per per per per per per Number of Cost Drivers Used per Activity dollar sales minute column inch catalog catalog order dollar sales $927,000 200 2,200 62,100 9,050 927,000 Compute the selling costs to be assigned to the \"high-intensity\" line of athletic wear for the month of March (1) using the traditional product costing system (direct materials cost is the cost driver), and (2) using activity-based costing. Traditional product costing Selling cost to be assigned Activity-based costing $ $ By what amount does the traditional product costing system undercost or overcost the \"high-intensity\" product line? $