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 companys five activity cost pools:

Activity Cost Pool	Activity Measure	Expected Overhead Cost	Expected Activity
Labor-related	Direct labor-hours	$ 52,000	6,500	DLHs
Purchase orders	Number of orders	$ 13,000	2,600	orders
Material receipts	Number of receipts	$ 11,200	800	receipts
Relay assembly	Number of relays	$ 16,000	1,600	relays
General factory	Machine-hours	$ 342,000	38,000	MHs

1. Compute the activity rate for each of the activity cost pools.

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 companys four products as follows:

Activity Cost Pool	Expected Activity
	Product A	Product B	Product C	Product D
Labor-related (DLHs)	2,750	850	2,275	625
Purchase orders (orders)	450	700	650	800
Materials receipts (receipts)	350	282	168	0
Relay assembly (relays)	240	240	240	880
General factory (MHs)	13,750	5,800	5,700	12,750

Using the ABC data, determine the total amount of overhead cost assigned to each product.

Product A
Product B
Product C
Product D