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,$$233,600,29,200$ DLHs$],[$Purchase orders,Number of orders,$$9,360,234$ orders$],[$Parts management,Number of part types,$$80,000,100$ part types$],[$Board etching,Number of boards,$$59,850,1,710$ boards$],[$General factory,Machine$-$hours,$$236,500,21,500MHs$