Sultan 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:

$\backslash$table$[[,,$Expected,$],[$Activity Cost Pool,Activity Measure,Overhead Cost,Expected Activity$],[$Labor$-$related,Direct labor$-$hours,$$158,800,39,700$ DLHs$],[$Purchase orders,Number of orders,$$11,605,211$ orders$],[$Parts management,Number of part types,$$90,470,109$ part types$],[$Board etching,Number of boards,$$99,000,1,980$ boards$],[$General factory,Machine$-$hours,$$139,300,19,900MHs$