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 companys four products as follows:

	Expected Activity
Activity Cost Pool	Product A	Product B	Product C	Product D
Labor-related (DLHs)	6,000	5,900	4,200	4,700
Purchase orders (orders)	65	34	17	96
Parts management (part types)	35	27	37	17
Board etching (boards)	540	872	459	1
General factory (MHs)	2,900	7,900	4,500	6,400

Using the ABC data, determine the total amount of overhead cost assigned to each product. (Leave no cells blank - be certain to enter "0" wherever required.)

	Overhead Cost Assigned
Activity Cost Pool	Product A	Product B	Product C	Product D
Labor-related (DLHs)	$	$	$	$
Purchase orders (orders)
Parts management (part types)
Board etching (boards)
General factory (MHs)
Total	$	$	$	$