QUESTION 1 sultan Company uses an activity-based costing system,At the begining of the year, the company made the following estimates of cost and activity for its five activity cost pools: Expected Overhead Activity Measure Expected Activity DLHs Activity Cost Pool Cost Labor-related Direct labor-hours 156,000 25,634 orders $ 81,000 220 Purchase orders Parts management Board etching General factory Number of orders Number of part types Number of boards $0,000100 part types 93,000 1976 boards MHs Machine-hours 180,000 18,762 Compute the activity rate for the board etching activity per board. Enter you answer to the second decimal place. Ignore the dollar sign