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,$$390,600,43,400$ DLHs$],[$Purchase orders,Number of orders,$$8,600,215$ orders$],[$Parts management,Number of part types,$$94,160,107$ part types$],[$Board etching,Number of boards,$$60,550,1,730$ boards$],[$General factory,Machine$-$hours,$$220,800,18,400MHs$