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	$	400,000		40,000		DLHs
Purchase orders	Number of orders	$	11,150		223		orders
Parts management	Number of part types	$	82,820		101		part types
Board etching	Number of boards	$	73,800		1,640		boards
General factory	Machine-hours	$	279,500		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:

	Expected Activity
Activity Cost Pool	Product A			Product B			Product C			Product D
Labor-related (DLHs)		6,700			23,300			4,300			5,700
Purchase orders (orders)		63			39			36			85
Parts management (part types)		37			15			38			11
Board etching (boards)		300			760			580			0
General factory (MHs)		3,900			8,800			2,500			6,300

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