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,$$284,000,35,500$ DLHS$],[$Purchase orders,Number of orders,$$6,790,194$ orders$],[$Parts management,Number of part types,$$71,340,82$ part types$],[$Board etching,Number of boards,$$57,900,1,930$ boards$],[$General factory,Machine$-$hours,$$229,900,20,900MHs$