Sorie Company uses an activity-based costing system.

At the beginning of the year, the company made the following estimates of cost and activity for its five activity cost pools:

Activity Cost Pool	Activity Measure	Expected Overhead Cost			Expected Activity
Labor-related	Direct labor-hours	$	231,600		38,600		DLHs
Purchase orders	Number of orders	$	15,015		231		orders
Parts management	Number of part types	$	95,200		112		part types
Board etching	Number of boards	$	106,800		1,780		boards
General factory	Machine-hours	$	184,500		20,500		MHs

	Expected Activity
Activity Cost Pool	Product A			Product B			Product C			Product D
Labor-related (DLHs)		4,500			26,600			3,500			4,000
Purchase orders (orders)		70			37			32			92
Parts management (part types)		32			19			48			13
Board etching (boards)		360			790			630			0
General factory (MHs)		4,000			7,700			2,800			6,000

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

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

Activity Cost Pool Activity Rate Labor-related per DLH Purchase orders per order per part type Parts management Board etching General factory per board per MH Overhead Cost Assigned Product B Product C Product A Product D Activity Cost Pool Labor-related (DLHs) Purchase orders (orders) Parts management (part types) Board etching (boards) General factory (MHs) Total