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 Labor-related Purchase orders Parts management Board etching General factory Required: Activity Measure Direct labor-hours Number of orders Number of part types Number of boards Machine-hours Expected Overhead Cost $ 241,500 Expected Activity 34,500 DLHS $ 6,060 202 orders $ 90,300 $ 69,600 $ 193,000 105 part types 1,740 boards 19,300 MHs 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: Activity Cost Pool Labor-related (DLHS) Purchase orders (orders) Parts management (part types) Board etching (boards) General factory (MHS) Product A Expected Activity Product B Product C Product D 5,700 19,700 53 24 4,900 33 4,200 92 38 13 37 17 350 3,600 740 8,400 650 0 2,000 5,300 Using the ABC data, determine the total amount of overhead cost assigned to each product.