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 $ $241,50034,500$ DLHs

Purchase orders Number of orders $ $6,060202$ orders

Parts management Number of part types $ $90,300105$ part types

Board etching Number of boards $ $69,6001,740$ boards

General factory Machine$-$hours $ $193,00019,300$ 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$)5,70019,7004,9004,200$

Purchase orders $($orders$)53243392$

Parts management $($part types$)38133717$

Board etching $($boards$)3507406500$

General factory $($MHs$)3,6008,4002,0005,300$Using the ABC data, determine the total amount of overhead cost assigned to each product.