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	$	30,000	7,500	DLHs
Purchase orders	Number of orders	$	10,200	3,400	orders
Material receipts	Number of receipts	$	8,800	800	receipts
Relay assembly	Number of relays	$	12,000	2,400	relays
General factory	Machine-hours	$	172,000	43,000	MHs

Problem 4-18 Part 1

Required:

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

Problem 4-18 Part 2

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)	2,500	800	3,750	450
Purchase orders (orders)	150	450	1,360	1,440
Materials receipts (receipts)	360	152	288	0
Relay assembly (relays)	360	360	720	960
General factory (MHs)	16,750	1,900	8,600	15,750

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