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	Estimated Overhead Cost				Expected Activity
Labor-related	Direct labor-hours		$	280,000		40,000	DLHs
Purchase orders	Number of orders		$	90,000		1,500	orders
Parts management	Number of part types		$	120,000		400	part types
Board etching	Number of boards		$	360,000		2,000	boards
General factory	Machine-hours		$	400,000		80,000	MHs

Required:
1.	Compute the activity rate for each of the activity cost pools.

Activity Cost Pool	Activity Rate
Labor-related	$	per DLH
Purchase orders	$	per order
Parts management	$	per setup
Board etching	$	per board
General factory	$	per MH

2.	The expected activity for the year was distributed among the company