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 Measure 1:40:14 Activity Cost Pool Labor-related Purchase orders Parts management Direct labor-hours Number of orders Number of part types Expected Overhead Cost 148.000 $ $ 15,180 $ 85,680 Expected Activity DLHS 29.600 253 orders 102 part types Hint Board etching General factory Number of boards Machine-hours $ 99,550 162.400 1.810 boards MHs 20.300 Print eferences Required: 1. Compute the activity rate for each of the activity cost pools. Activity Cost Pool Labor-related Purchase orders Parts management Board etching General factory Activity Rate per DLH per order per part type per board per MH 2. The expected activity for the year was distributed among the company's four products as follows: Expected Activity Activity Cost Pool Labor-related (DLHs) Purchase orders (orders) Parts management (part types) Board etching (boards) General factory (MHS) Product A Product B Product C Product D 7,900 12,800 3.900 5,000 75 39 45 94 30 13 41 18 420 780 610 0 3,200 8,200 3,600 5,300 Using the ABC data, determine the total amount of overhead cost assigned to each product. Overhead Cost Assigned Product B Product C Product A Product D Activity Cost Pool Labor-related (DLHS) Purchase orders (orders) Parts management (part types) Board etching (boards) General factory (MHs) Total