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	Expected Overhead Cost	Expected Activity
Labor-related	Direct labor-hours	$ 158,800	39,700	DLHs
Purchase orders	Number of orders	$ 11,605	211	orders
Parts management	Number of part types	$ 90,470	109	part types
Board etching	Number of boards	$ 99,000	1,980	boards
General factory	Machine-hours	$ 139,300	19,900	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 companys four products as follows:

Activity Cost Pool	Expected Activity
	Product A	Product B	Product C	Product D
Labor-related (DLHs)	6,700	23,100	4,200	5,700
Purchase orders (orders)	43	36	39	93
Parts management (part types)	24	19	50	16
Board etching (boards)	590	740	650	0
General factory (MHs)	3,700	8,200	2,900	5,100

Using the ABC data, determine the total amount of overhead cost assigned to each product.