Overhead Cost Assigned
Activity Cost Pool	Product A	Product B	Product C	Product D
Labor-related (DLHs)
Purchase orders (orders)
Parts management (part types)
Board etching (boards)
General factory (MHs)
Total

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	Activity Measure	Expected Overhead Cost		Expected Activity
Labor-related	Direct labor-hours	$	317,600	39,700	DLHs
Purchase orders	Number of orders	$	9,900	220	orders
Parts management	Number of part types	$	67,890	93	part types
Board etching	Number of boards	$	76,000	1,900	boards
General factory	Machine-hours	$	237,600	21,600	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 companys four products as follows:

	Expected Activity
Activity Cost Pool	Product A	Product B	Product C	Product D
Labor-related (DLHs)	6,300	23,700	4,600	5,100
Purchase orders (orders)	70	27	40	83
Parts management (part types)	28	13	32	20
Board etching (boards)	580	700	620	0
General factory (MHs)	3,900	8,900	3,500	5,300

Using the ABC data, determine the total amount of overhead cost assigned to each product.