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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	$	19,120	2,390	DLHs
Purchase orders	Number of orders	$	1,575	525	orders
Product testing	Number of tests	$	2,430	270	tests
Template etching	Number of templates	$	800	40	templates
General factory	Machine-hours	$	46,500	7,750	MHs

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)	725	65	800	800
Purchase orders (orders)	70	145	160	150
Product testing (tests)	150	50	0	70
Template etching (templates)	0	27	10	3
General factory (MHs)	3,100	1,350	1,200	2,100

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