Activity measure Direct labor A manufacturing company uses an activity-based costing system. The company has three products: A, B and C. At the beginning of the year, the company made the following estimates of cost and activity for its five activity cost pools: Activity cost pool Labor-related Expected Expected Overhead cost activity 280,000 35,000 DLHS hours Purchase orders Number of 12,000 158 Orders orders Parts Management Number of 90,000 65 Part Types part types Board etching Number of 110,000 4,000 Boards boards General factory Machine 190,000 17,000 MHs hours The expected activity rate for the year was distributed among the company's three products as follows: Expected Activity Activity Cost Pool Product A Product B Product C Labor-related (DLHs) 6,000 11,000 4,000 Purchase orders 60 30 40 Parts management 30 15 40 Board etching 500 900 600 General factory 3,000 8,000 3,000 a) Compute the activity rate for each activity cost pool b) Using the above data, determine the total amount of overhead cost assigned to products B