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 Product testing Template etching General factory Activity Measure Direct labor-hours Number of orders Number of tests Number of templates Machine-hours Expected Overhead Cost $19,250 $ 1,820 $ 6,320 $ 960 $68,600 Expected Activity 1,375 DLHS 455 orders 395 tests 40 templates 9,800 MHs Required: 1. Compute the activity rate for each of the activity cost pools. Activity Cost Pool Labor-related Purchase orders Product testing Template etching General factory Activity Rate per DLH per order per test per template per MH 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 Product testing Template etching General factory Activity Measure Direct labor-hours Number of orders Number of tests Number of templates Machine-hours Expected Overhead Cost $19,250 $ 1,820 $ 6, 320 $ 960 $68, 600 Expected Activity 1,375 DLHS 455 orders 395 tests 40 templates 9,800 MHS 2. The expected activity for the year was distributed among the company's four products as follows: Expected Activity Product B Product C 125 3ee 65 180 Product A 650 20 250 Activity Cost Pool Labor-related (DLHS) Purchase orders (orders) Product testing (tests) Template etching (templates) General factory (MHS) Product D 300 190 80 e 10 1,200 3,800 2,000 2,800 Using the ABC data, determine the total amount of overhead cost assigned to each product Total Overhead Cost Product A Product B Product C Product D