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	$	314,000		31,400		DLHs
Purchase orders	Number of orders	$	10,215		227		orders
Parts management	Number of part types	$	98,790		111		part types
Board etching	Number of boards	$	70,800		1,770		boards
General factory	Machine-hours	$	223,600		17,200		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:

	Expected Activity
Activity Cost Pool	Product A			Product B			Product C			Product D
Labor-related (DLHs)		5,000			16,800			4,000			5,600
Purchase orders (orders)		54			33			41			99
Parts management (part types)		40			15			43			13
Board etching (boards)		460			700			610			0
General factory (MHs)		3,900			6,100			2,900			4,300