At the beginning of the year, the company made the following estimates of cost and activity for its five activity cost pools:

Activity Cost Pool	Activity Measure	Estimated Overhead Cost			Expected Activity
Labour related	Direct labour-hours	$	570,000		38,000	DLHs
Purchase orders	Number of orders		44,080		1,520	orders
Parts management	Number of part types		362,000		401	part types
Board etching	Number of boards		449,000		2,020	boards
General factory	Machine-hours		652,050		80,500	MHs

Compute the activity rate (i.e., predetermined overhead rate) for each of the activity cost pools. (Round your final answers to 1 decimal place.)

4. Determine the amount of underapplied or overapplied overhead cost for the year. (Round intermediate calculations to 1 decimal place and final answers to the nearest whole dollar amount.)

Activity Cost Pool Labour related Purchase orders Parts management Board etching General factory Actual Activity per direct labour-hours per order per part type per board per machine-hours 3. During the year, actual activity was recorded as follows: Activity Cost Pool Labour related Purchase orders Parts management Board etching General factory Actual Activity 40,200 DLHS 1,280 orders 415 part types 2,150 boards 81,100 MHS Determine the amount of manufacturing overhead cost applied to production for the year. (Round intermediate calculations to 1 decimal place and final answers to the nearest whole dollar amount.) Applied Overhead Activity Cost Pool Labour related Purchase orders Parts management Board etching General factory Total S 0 overhead cost Overapplied Underapplied