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:

	Expected Activity
Activity Cost Pool	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.