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Rusties 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 companys five activity cost pools:

Activity Cost Pool	Activity Measure	Expected Overhead Cost	Expected Activity
Labor-related	Direct labor-hours	$ 21,840	1,820	DLHs
Purchase orders	Number of orders	$ 980	490	orders
Product testing	Number of tests	$ 5,330	410	tests
Template etching	Number of templates	$ 2,040	85	templates
General factory	Machine-hours	$ 57,000	11,400	MHs

2. The expected activity for the year was distributed among the companys four products as follows:

Activity Cost Pool	Expected Activity
	Product A	Product B	Product C	Product D
Labor-related (DLHs)	675	145	500	500
Purchase orders (orders)	70	110	190	120
Product testing (tests)	270	60	0	80
Template etching (templates)	0	67	15	3
General factory (MHs)	3,400	3,000	2,000	3,000

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