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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	$	24,912	2,076	DLHs
Purchase orders	Number of orders	$	1,070	535	orders
Product testing	Number of tests	$	4,550	325	tests
Template etching	Number of templates	$	770	35	templates
General factory	Machine-hours	$	52,500	10,500	MHs

Required:

1. Compute the activity rate for each of the activity cost pools

Activity Cost Pool	Activity Rate
Labor-related		per DLH
Purchase orders		per order
Product testing		per test
Template etching		per template
General factory		per MH

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)	750	126	600	600
Purchase orders (orders)	30	165	150	190
Product testing (tests)	200	50	0	75
Template etching (templates)	0	17	15	3
General factory (MHs)	3,900	2,200	1,500	2,900

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