for Sylvan Company. Activities during the year were distributed across the company's four products as follows:

Activity Cost Pool Product A Labor related (DLHs) 8,000 Purchase orders (orders) 1 00 Parts management (part types) 20 Board etching (boards)

General factory (MHs) 1 6,000 Actual Activity Product B Product C Product D 12,000 15,000 6,000 300 400 500 90 200 110 1,500 650 24,000 30,000 12,000 Required:
Compute the amount of overhead cost applied to each product during the year.