Problem 4-18 (Algo) Contrasting Activity-Based Costing and Conventional Product Costing [LO4-2, LO4-3, LO4-4] [The following information applies to the questions displayed below.] Adria 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 Material receipts Relay assembly General factory Activity Measure Direct labor-hours Number of orders Number of receipts Number of relays Machine-hours Problem 4-18 (Algo) Part 1 Required: 1. Compute the activity rate for each of the activity cost pools. Activity Cost Pool Labor-related Purchase orders Material receipts Relay assembly General factory Activity Rate per DLH per order per receipt per relay per MH Expected Overhead Cost $ 40,000 $ 6,400 $ 11,700 $ 24,200 $ 380,000 Expected Activity 5,000 DLHS 3,200 orders 900 receipts 2,200 relays 38,000 MHS 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) Materials receipts (receipts) Relay assembly (relays) General factory (MHS) Expected Activity Product A Product B Product C Product D 2,250 550 1,750 450 350 700 800 1,350 600 111 189 0 310 310 330 1,250 15,500 4,200 3,800 14,500 Using the ABC data, determine the total amount of overhead cost assigned to each product. Product A Product B Product C Product D