Exercise 3-5 Assigning Overhead to Products in ABC [LO3-2, LO3-3] Sultan Company uses an activity-based costing system activity cost pools At the beginning of the year, the company made the following estimates of cost and activity for its five Activity Measure Expected Overhead Expected Activity Activity Cost Pool Labor-related Purchase orders Parts management Number of part types Cost $ 135,600 22,600 DLHs $ 8,400 Direct labor-hours Number of orders 240 orders S 68,870 97 part types Board etching General factory Number of boards Machine-hours $ 53,700 $ 171,000 1,790 boards 19,000 MHs Required 1. Compute the activity rate for each of the activity cost pools Activity Rate Activity Cost Pool Labor-related Purchase orders Parts management Board etching General factory per DLH per order per part type per board per MH