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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

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%u2019s five activity cost pools:


Activity Cost Pool

Activity
Measure

Expected
Overhead Cost

Expected
Activity

Labor-related

Direct labor-hours

$

171,500

35,000

DLHs

Purchase orders

Number of orders

$

67,500

900

orders

Material receipts

Number of receipts

$

159,320

1,400

receipts

Relay assembly

Number of relays

$

303,450

10,500

relays

General factory

Machine-hours

$

812,000

70,000

MHs

1. Compute the activity rate for each of the activity cost pools.(Round your answer to 2 decimal places.)

Activity Cost Pool Activity Rate
Labor-related $ per DLH
Purchase orders $ per order
Material receipts $ per receipt
Relay assembly $ per relay
General factory $ per MH
2. The expected activity for the year was distributed among the company's four products as follows:

Expected Activity

Activity Cost Pool Product A Product B Product C Product D
Labor-related (DLHs) 5,600 7,500 10,050 8,850
Production orders (orders) 145 300 100 405
Material receipts (receipts) 440 170 210 480
Relay assembly (relay) 0 4,350 0 7,150
General factory (MHs) 9,100 20,000 17,000 21,900

Using the ABC data, determine the total amount of overhead cost assigned to each product. (Do not round intermediate calculations. Round your answers to the nearest dollar amount.)

Product A $
Product B $
Product C $
Product D $

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