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 Labour related 27,500 DLHS 2,750 8,250 9,150 Purchase orders 670 orders 150 175 120 Product testing 1,240 tests 370 200 170 Template etching 8,250 templates 3,300 1,650 General factory 50,500 MHS 15,150 12,120 5,050 Product D 7,350 225 500 2,475 18,180 825 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