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	$ 165,200	41,300	DLHs
Purchase orders	Number of orders	$ 13,020	217	orders
Parts management	Number of part types	$ 82,840	109	part types
Board etching	Number of boards	$ 92,400	1,680	boards
General factory	Machine-hours	$ 128,100	18,300	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)	7,400	24,400	3,500	6,000
Purchase orders (orders)	60	29	45	83
Parts management (part types)	38	18	38	15
Board etching (boards)	340	700	640	0
General factory (MHs)	2,600	6,200	4,000	5,500

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