Required information. 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: Expected Overhead Cost $40,000 $6,400 $11,700 $ 24,200 $380,000 Expected Activity 5,000 DUS 3,200 orders 900 receipts 2,200 relays 38,000 H Problem 4-18 (Algo) Part 1 Required: 1 Compute the activity rate for each of the activity cost pools