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: Activi Measure Expected Overhead Expected Activity Activity Cost Pool Labor-related Purchase orders Parts management Cost Direct labor-hours Number of orders Number of part types$ $11,935 79,500 $ 380,00038,000 DLHs 217 orders 106 part types Board etching General factory Number of boards Machine-hours $ 93,000 1,860 boards $240,500 18,500 MHs 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