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	$	269,100		29,900		DLHs
Purchase orders	Number of orders	$	11,000		220		orders
Parts management	Number of part types	$	78,440		106		part types
Board etching	Number of boards	$	85,050		1,890		boards
General factory	Machine-hours	$	242,400		20,200		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 companys four products as follows:

	Expected Activity
Activity Cost Pool	Product A			Product B			Product C			Product D
Labor-related (DLHs)		7,500			13,400			3,800			5,200
Purchase orders (orders)		66			30			32			92
Parts management (part types)		29			19			47			11
Board etching (boards)		580			750			560			0
General factory (MHs)		2,600			7,300			3,700			6,600

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

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2.)

Overhead Cost Assigned
Activity Cost Pool	Product A	Product B	Product C	Product D
Labor-related (DLHs)	not attempted	not attempted	not attempted	not attempted
Purchase orders (orders)	not attempted	not attempted	not attempted	not attempted
Parts management (part types)	not attempted	not attempted	not attempted	not attempted
Board etching (boards)	not attempted	not attempted	not attempted	not attempted
General factory (MHs)	not attempted	not attempted	not attempted	not attempted
Total	$0	$0	$0	$0

1.)

Labor-related		per DLH
Purchase orders		per order
Parts management		per part type
Board etching		per board
General factory	____________	per MH