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 Activity Measure Direct labor-hours Number of orders Expected Overhead Cost $ 400,000 $ 11,150 Number of part types Number of boards Machine-hours $ 82,820 $ 73,800 $279,500 Expected Activity 40,000 DLHS 223 orders 101 part types 1,640 boards 21,500 MH 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: Activity Cost Pool Expected Activity Product A Product B Product C Product D Labor-related (DLHS) 6,700 Purchase orders (orders) Parts management (part types) Board etching (boards) 63 37 23,300 39 4,300 5,700 36 85 15 38 11 300 760 580 0 General factory (MHs) 3,900 8,800 2,500 6,300 Using the ABC data, determine the total amount of overhead cost assigned to each product.