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: Expected Overhead Activity Cost Pool Activity Measure Cost Expected Activity Labor-related Direct labor-hours $ 380,000 38,000 DLHS Purchase orders Number of orders $ 11,935 217 orders Parts management Number of part types $ 79,500 106 part types Board etching Number of boards $ 93,000 1,860 boards General factory Machine-hours $ 240, 500 18,500 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 company's four products as follows: Required: 1. Compute the activity rate for each of the activity cost pools. 2. The expected activity for the year was distributed among the company's four products as follows: Expected Activity Activity Cost Pool Product A Product B Product C Product D Labor-related (DLHS) 5,400 24,700 3,800 4,100 Purchase orders (orders) 51 35 48 83 Parts management (part types) 35 14 42 15 Board etching (boards) 590 730 540 0 General factory (MHS) 2,600 8,600 2,000 5,300 Using the ABC data, determine the total amount of overhead cost assigned to each product