Exercise 4-11 (Algo) Contrasting Activity-Based Costing and Conventional Product Costing LO4-4] [The following information applies to the questions displayed below.] Rusties 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 company's five activity cost pools: Activity Cost Pool Labor-related Purchase orders Product testing Template etching General factory Activity Measure Direct labor-hours Number of orders Number of tests Number of templates Machine-hours Expected Overhead Cost $ 21,840 $980 $ 5,330 $ 2,040 $ 57,000 Expected Activity 1,820 DLHS 490 orders 410 tests 85 templates 11,400 MHS Exercise 4-11 (Algo) Part 2 2. The expected activity for the year was distributed among the company's four products as follows: Activity Cost Pool Labor-related (DLHS) Purchase orders (orders) Product testing (tests) Template etching (templates) General factory (MHS) Expected Activity Product A Product B Product C Product D 675 145 500 500 70 110 190 120 270 60 0 80 0 67 15 3 3,400 3,000 2,000 3,000 Using the ABC data, determine the total amount of overhead cost assigned to each product. Total Overhead Cost Product A Product B Product C Product D