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:

Activity Cost Pool Activity Measure Expected Overhead Cost Expected Activity

Labor$-$related Direct labor$-$hours $ $284,00035,500$ DLHs

Purchase orders Number of orders $ $6,790194$ orders

Parts management Number of part types $ $71,34082$ part types

Board etching Number of boards $ $57,9001,930$ boards

General factory Machine$-$hours $ $229,90020,900$ MHs

Required:

$1.$ Compute the activity rate for each of the activity cost pools.

$2.$ The expected activity for the year was distributed among the company$$s four products as follows:

Activity Cost Pool Expected Activity

Product A Product B Product C Product D

Labor$-$related $($DLHs$)3,00022,8003,9005,800$

Purchase orders $($orders$)43204883$

Parts management $($part types$)22153213$

Board etching $($boards$)5307506500$

General factory $($MHs$)3,6007,3003,9006,100$

Using the ABC data, determine the total amount of overhead cost assigned to each product.