Adria Company recently implemented an activity-based costing system. At the beginning of the year, management made the following estimates of cost and activity in the company's five activity cost pools: Activity Cost Pool Labor-related Purchase orders Material receipts Relay assembly General factory Activity Measure Direct labor-hours Number of orders Number of receipts Number of relays Machine-hours Expected Overhead Cost $ 42,000 $ 8,400 $ 9,750 $ 9,900 $296,000 Expected Activity 6,000 DLS 2,100 orders 750 receipts 1,100 relays 37,000 MHS Problem 4-18 Part 2 2. The expected activity for the year was distributed among the company's four products as follows: Expected Activity Activity Cost Pool Product Product Product Product D Labor-related (DLHS) 2,700 800 1,800 700 Purchase orders (orders) 400 420 630 Materials receipt (receipts) 120 0 Relay assembly (relays) 230 220 420 General factory (MS) 13,500 5,450 5,550 12,500 650 290 340 230 Using the ABC data, determine the total amount of overhead cost assigned to each product