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	$	270,900		30,100		DLHs
Purchase orders	Number of orders	$	11,745		261		orders
Parts management	Number of part types	$	78,570		97		part types
Board etching	Number of boards	$	72,400		1,810		boards
General factory	Machine-hours	$	212,400		17,700		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)		7,100			13,800			4,000			5,200
Purchase orders (orders)		78			37			47			99
Parts management (part types)		38			15			30			14
Board etching (boards)		550			740			520			0
General factory (MHs)		2,900			6,200			3,900			4,700

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