Exercise 4-5 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: Expected Overhead Cost Activity Cost Pool Labor-related Purchase orders Parts management Board etching Activity Measure Direct labor-hours Number of orders Number of part types Number of boards. Machine-hours. General factory S $ 135,600 $ 8,400 $ 68,870 $ 53,700 $ 171,000 Expected Activity 22,600 DLHS 240 orders 97 part types 1,790 boards 19,000 MHs Required: 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 Expected Activity Product A Product B Product C Product D Labor-related (DLHS) Purchase orders (orders). Parts management (part types) Board etching (boards) 3,000 73 23 11,900 34 3,700 4,000 15 33 49 100 10 General factory (MHS) 480 3,600 770 540 0 6,000 3,500 5,900 Using the ABC data, determine the total amount of overhead cost assigned to each product.