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 Measure Expected Overhead Cost $ 314,000 $ 10,215 98,790 Expected Activity Activity Cost Pool Labor-related Purchase orders Parts management Direct labor-hours Number of orders Number of part types 31,400 DLHs 227 orders 111 part types Number of boards Machine-hours $ 70,800 $ 223,600 1,770 boards Board etching General factory 17,200 MHs Required: 1. Compute the activity rate for each of the activity cost pools. Activity Cost Pool Labor-related Purchase orders Parts management Board etching General factory Activity Rate per DLH per order per part type per board per MH