Exercise 4-5 (Algo) Assigning Overhead to Products in ABC [LO4-2, LO4-3] Sultan Company uses an activity-based costing system. 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 Labor-related Purchase orders Parts management Board etching General factory Required: Activity Measure Direct labor-hours Number of orders Number of part types Number of boards Machine-hours Expected Overhead Cost $ 400,000 Expected Activity 40,000 DLHS $ 11,150 223 orders. $ 82,820 $ 73,800 $279,500 101 part types 1,640 boards 21,500 MHs 1. Compute the activity rate for each of the activity cost pools. 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) Parts management (part types) Board etching (boards). General factory (Mis) Expected Activity Product A 6,700 Product B 23,300 63 39 4,300 36 Product C Product Di 5,700 85 37 15 38 11 300 3,900 760 8,800 580 0 2,500 6,300 Using the ABC data, determine the total amount of overhead cost assigned to each product.