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$[[$Activity Cost Pool,Activity Measure,$\backslash$table$[[$Expected$],[$Overhead Cost$]],$Expected Activity$],[\backslash$table$[[$Labor$-$related$]],$Direct labor$-$hours,$$158,800,39,700,DL{H}_5$