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	$	184,800	30,800	DLHs
Purchase orders	Number of orders	$	6,900	230	orders
Parts management	Number of part types	$	81,120	104	part types
Board etching	Number of boards	$	45,000	1,800	boards
General factory	Machine-hours	$	150,300	16,700	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)	7,000	14,300	4,400	5,100
Purchase orders (orders)	58	26	46	100
Parts management (part types)	30	18	37	19
Board etching (boards)	500	720	580	0
General factory (MHs)	3,600	6,400	2,100	4,600

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