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	$ 142,500	28,500	DLHs
Purchase orders	Number of orders	$ 15,535	239	orders
Parts management	Number of part types	$ 65,450	85	part types
Board etching	Number of boards	$ 105,600	1,760	boards
General factory	Machine-hours	$ 144,000	18,000	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)	6,700	13,000	4,100	4,700
Purchase orders (orders)	66	28	48	97
Parts management (part types)	27	12	32	14
Board etching (boards)	510	720	530	0
General factory (MHs)	3,700	7,500	2,500	4,300

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

1) Compute the activity rate for each of the activity cost pools.

ACTIVITY COST POOL |||||| ACTIVITY RATE

- Labor-related ||||| ___ per DLH

- Purchase orders |||||| ____ per order

- parts management |||||| ___ per part type

- board etching |||||| ____ per board

- general factory. |||||| ____ per MH

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

ACTIVITY COST POOL || OVERHEAD COST ASSIGNED PRODUCT A || " " PRODUCT B || " "PRODUCT C || " " D

- Labor-related (DLHs) _______________ _________ _________ ____

- Purchase orders (orders) _________________ _________ -_________ ____

- Parts management (part type) ________________ ________ __________ ____

- board etching (boards) _______________ -_______ ________ ____

- general factory (MHs) _____________ -_______ _______ ____

- total