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	$ 233,600	29,200	DLHs
Purchase orders	Number of orders	$ 9,360	234	orders
Parts management	Number of part types	$ 80,000	100	part types
Board etching	Number of boards	$ 59,850	1,710	boards
General factory	Machine-hours	$ 236,500	21,500	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)	4,400	16,100	3,300	5,400
Purchase orders (orders)	74	29	50	81
Parts management (part types)	25	18	44	13
Board etching (boards)	430	750	530	0
General factory (MHs)	3,300	8,100	3,600	6,500

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