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$],[$Labor$-$related,Direct labor$-$hours,$$270,900,30,100$ DLHs$],[$Purchase order's,Number of orders,$$11,745,261$ orders$],[$Parts management,Number of part types,$$78,570,97$ part types$],[$Board etching,Number of boards,$$72,400,1,810$ boards$],[$General factory,Machine$-$hours,$$212,400,17,700MHs$