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	$	241,500		34,500		DLHs
Purchase orders	Number of orders	$	6,060		202		orders
Parts management	Number of part types	$	90,300		105		part types
Board etching	Number of boards	$	69,600		1,740		boards
General factory	Machine-hours	$	193,000		19,300		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:

	Expected Activity
Activity Cost Pool	Product A			Product B			Product C			Product D
Labor-related (DLHs)		5,700			19,700			4,900			4,200
Purchase orders (orders)		53			24			33			92
Parts management (part types)		38			13			37			17
Board etching (boards)		350			740			650			0
General factory (MHs)		3,600			8,400			2,000			5,300

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

Required 1 Required 2 Compute the activity rate for each of the activity cost pools. Activity Cost Pool Labor-related Purchase orders Parts management Board etching General factory Activity Rate per DLH per order per part type per board per MH Required 1 Required 2 Using the ABC data, determine the total amount of overhead cost assigned to each product. Overhead Cost Assigned Product B Product C Activity Cost Pool Product A Product D Labor-related (DLHs) Purchase orders (orders) Parts management (part types) Board etching (boards) General factory (MHS) Total