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: 10 points Activity Cost Pool Labor-related Purchase orders Parts management Board etching General factory eBook Activity Measure Direct labor-hours Number of orders Number of part types Number of boards Machine-hours Expected Overhead Cost Expected Activity $ 184, 80030, 800 DLHS $ 6,900 230 orders $ 81,120 104 part types $ 45,000 1,800 boards $ 150,300 16,700 MHS Hint References Required: 1. Compute the activity rate for each of the activity cost pools. 2. The expected activity for the year was distributed among the company's four products as follows: Product 7.000 Expected Activity Product B Product 14,300 4,400 Product D 5.100 100 Activity Cost Pool Labor-related (DLHS) Purchase orders (orders) Parts management (part types) Board etching (boards) General factory (MHS) 500 580 720 6,400 3,600 Using the ABC data, determine the total amount of overhead cost assigned to each product.