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

2. The expected activity for the year was distributed among the companys four products as follows:

	Expected Activity
Activity Cost Pool	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