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	$	135,600		22,600		DLHs
Purchase orders	Number of orders	$	8,400		240		orders
Parts management	Number of part types	$	68,870		97		part types
Board etching	Number of boards	$	53,700		1,790		boards
General factory	Machine-hours	$	171,000		19,000		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)		3,000			11,900			3,700			4,000
Purchase orders (orders)		73			34			33			100
Parts management (part types)		23			15			49			10
Board etching (boards)		480			770			540			0
General factory (MHs)		3,600			6,000			3,500			5,900

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