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 Expected Activity Activity Cost Pool Labor-related Purchase orders Parts management Direct labor-hours Number of orders Number of part types Cost $311,500 44,500 DLHs $8,840 $ 221 orders 71,280 99 part types Board etching General factory Number of boards Machine-hours $ 63,700 $ 148,000 1,820 boards 14,800 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