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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

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 $ 156,000 26,000 DLHs
Purchase orders Number of orders $ 11,000 220 orders
Parts management Number of part types $ 80,000 100 part types
Board etching Number of boards $ 90,000 2,000 boards
General factory Machine-hours $ 180,000 20,000 MHs

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) 6,000 11,000 4,000 5,000
Purchase orders (orders) 60 30 40 90
Parts management (part types) 30 15 40 15
Board etching (boards) 500 900 600 0
General factory (MHs) 3,000 8,000 3,000 6,000

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

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