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 $ 165,200 41,300 DLHs Purchase orders Number of orders $ 13,020 217 orders Parts management Number of part types $ 82,840 109 part types Board etching Number of boards $ 92,400 1,680 boards General factory Machine-hours $ 128,100 18,300 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: Activity Cost Pool Expected Activity Product A Product B Product C Product D Labor-related (DLHs) 7,400 24,400 3,500 6,000 Purchase orders (orders) 60 29 45 83 Parts management (part types) 38 18 38 15 Board etching (boards) 340 700 640 0 General factory (MHs) 2,600 6,200 4,000 5,500 Using the ABC data, determine the total amount of overhead cost assigned to each product