3. The actual activity for the year was distributed among the company's four products as follows: Activity Cost Pool Actual Activity Product A Product B Product C Product D Labour related 29, 000 DLHS 2, 900 8, 700 9, 650 7, 750 Purchase orders 730 orders 160 190 130 250 Product testing 1, 540 tests 460 245 215 620 Template etching 8,550 templates 3,420 1, 710 855 2,565 General factory 52,000 MHS 15, 600 12, 480 5, 200 18, 720 a. Determine the total amount of overhead cost applied to each product. (Round intermediate calculations to 2 decimal places and final answers to nearest dollar amount.) Total Overhead Cost Product A Product B Product C Product D b. Does the total amount of overhead cost applied to the products above relate to the T-accounts in any way? Yes O No