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,$$254,800,36,400$ DLHs$],[$Purchase orders,Number of orders,$$8,785,251$ orders$],[$Parts management,Number of part types,$$72,680,92$ part types$],[$Board etching,Number of boards,$$54,900,1,830$ boards$],[$General factory,Machine$-$hours,$$170,000,17,000MHs$