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 380,000 $ 11,935 38,000 DLHs 217 orders $ 79,500 106 part types Board etching General factory Number of boards Machine-hours 93,000 1,860 boards $ 240,500 18,500 MHs Required: 1. Compute the activity rate for each of the activity cost pools Activity Cost PoolActivity Rate Labor-related Purchase orders Parts management Board etching General factory per DLH per order per part type per board per MH