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 Labor-related Purchase orders Parts management Board etching General factory Required: Activity Measure Direct labor-hours Number of orders Number of part types Number of boards Machine-hours Expected Overhead Cost $ 390,600 $ 8,600 $ 94,160 $ 60,550 $ 220,800 Expected Activity 43,400 DLHS 215 orders 107 part types 1,730 boards 18,400 MHs 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: Activity Cost Pool Labor-related (DLHS) Purchase orders (orders) Parts management (part types) Board etching (boards) Product A Expected Activity Product B Product C Product D 5,800 28,400 4,800 4,400 71 20 43 81 28 20 42 17 310 2,500 770 650 0 6,400 4,000 5,500 General factory (MHS) Using the ABC data determine the total amount of overhead cost assigned to each product.