Required information [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 $ 32,000 $ 3,000 $ 9,000 $ 12,000 $ 200,000 Expected Activity 8,000 DLHS 3,000 orders 900 receipts 2,000 relays 40,000 MHS 2. The expected activity for the year was distributed among the company's four products as follows: Expected Activity Product A Product B Product C Product D 2,500 600 3,200 1,700 200 450 1,450 300 285 315 190 190 560 1,060 12,500 8,000 8,000 11,500 Activity Cost Pool Labor-related (DLHS) Purchase orders (orders) Materials receipts (receipts) Relay assembly (relays) General factory (MHS) 900 Using the ABC data, determine the total amount of overhead cost assigned to each product. Product A Product B Product C Product D