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 Expected Measure Overhead Expected Activity Cost Pool Cost Activity Labor-related Direct labor-hours $ 148,000 29,600 DLHs Purchase orders Number of orders $ 15,180 253 orders Parts management Number of part types $ 85,680 102 part types Board etching General factory Number of boards Machine-hours $ 99,550 $ 162,400 1,810 boards 20,300 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 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 (orters) Parts management (part types) Board etching (boards) General factory (MHS) Product A 7,900 75 30 420 3,200 Product B 12,800 39 13 780 8,200 Product C 3,900 45 41 610 3,600 Product D 5,000 94 18 0 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