Required information [The following information applies to the questions displayed below.] 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 company's five activity cost pools: Activity Cost Pool Labor-related Purchase orders Activity Measure Direct labor-hours Number of orders Expected Overhead Cost $ 40,320 Expected Activity 2,240 DLHs 550 orders $ 1,650 Product testing Template etching General factory Number of tests Number of templates Machine-hours $ 7,700 385 tests $ 1,260 $ 69,000 45 templates 11,500 MHs 2. The expected activity for the year was distributed among the company's four products as follows: Activity Cost Pool Expected Activity Product A Product B Product C Product D Labor-related (DLHS) Purchase orders (orders) Product testing (tests) Template etching (templates) General factory (MHS) 500 140 800 800 60 120 170 200 260 60 0 65 0 28 15 2 3,900 3,200 1,500 2,900 Using the ABC data, determine the total amount of overhead cost assigned to each product. Product A Product B Product C Product D Total Overhead Cost