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,Expected$],[$Activity Measure,Overhead Cost,Expected Activity$],[$Labor$-$related,Direct labor$-$hours,$$174,000,34,800$ DLHs$],[$Purchase orders,Number of orders,$$7,200,240$ orders$],[$Parts management,Number of part types,$$66,500,95$ part types$],[$Board etching,Number of boards,$$64,800,1,620$ boards$],[$General factory,Machine$-$hours,$$115,200,14,400MHs$

Required $1$

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

$\backslash$table$[[$Activity Cost Pool,Activity Rate$],[$Labor$-$related,per DLH$,],[$Purchase orders,per order,$],[$Parts management,per part type,$],[$Board etching,per board,$],[$General factory,per MH$,]]$

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,Expected$],[$Activity Measure,Overhead Cost,Expected Activity$],[$Labor$-$related,Direct labor$-$hours,$$174,000,34,800$ DLHs$],[$Purchase orders,Number of orders,$$7,200,240$ orders$],[$Parts management,Number of part types,$$66,500,95$ part types$],[$Board etching,Number of boards,$$64,800,1,620$ boards$],[$General factory,Machine$-$hours,$$115,200,14,400MHs$