1. (2d)Total overhead overapplied: $26,370

Hunter Corporation uses ABC to determine product costs for external financial reports. At the beginning of the year, management made the following cost and activity estimates in the companys five activity cost pools:

Activity Cost Pool	Activity Measure	Estimated Overhead Cost	Expected Activity
Labour related	Direct labour-hours	$ 337,500	45,000 DLHs
Production orders	Number of orders	101,250	1,125 orders
Materials receipts	Number of receipts	216,000	1,800 receipts
Relay assembly	Number of relays	410,400	12,000 relays
General factory	Machine-hours	1,440,000	90,000 MHs
		$2,505,150

Required:

1. Compute the activity rate (i.e., predetermined overhead rate) for each of the activity cost pools.