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 Expected Activity Activity Cost Pool Labor-related Purchase orders Parts management Number of part types 71,340 Cost 5 284,000 5 6,790 Direct labor-hours Number of orders 35,500 DLHs 194 orders 82 part types 1,930 boards Board etching General factory Number of boards Machine-hours 5 57,900 5 229,900 20,900 MHs Required: 1. Compute the activity rate for each of the activity cost pools. ctivity 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