Manufacturing Overhead 2,407,000 (a) pped 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 Labour related Purchase orders Parts management Board etching General factory Activity Measure Direct labour-hours Number of orders Number of part types Number of boards Machine-hours Estimated Overhead Cost $ 686,800 44,800 423,200 438,840 771,400 Expected Activity 40,400 DLHS 1,600 orders 460 part types 2,120 boards 81,200 MHs The activities during the year were distributed across the company's four products as follows: Activity Cost Pool Labour related Purchase orders Parts management Board etching General factory Actual Activity 42,400 DLHS 1,400 orders 470 part types 2,220 boards 83,200 MHs Product A 13,700 110 80 470 24,400 Product B 7,900 370 135 1,010 Product c. 10,900 330 120 520 20, 200 Product D 9,900 590 135 220 18,200 20,400 Required: Compute the amount of overhead cost applied to each product during the year. (Do not round intermediate calculations.) Applied Overhead Product B Product C Product A Product D Activity Cost Pool Labour related Purchase orders Parts management Board etching General factory Total $ 0 $ 0 $ 0 $