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 $ 270,900 30,100 DLHs Purchase orders Number of orders $ 11,745 261 orders Parts management Number of part types $ 78,570 97 part types Board etching Number of boards $ 72,400 1,810 boards General factory Machine-hours $ 212,400 17,700 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) 7,100 13,800 4,000 5,200 Purchase orders (orders) 78 37 47 99 Parts management (part types) 38 15 30 14 Board etching (boards) 550 740 520 0 General factory (MHs) 2,900 6,200 3,900 4,700 Using the ABC data, determine the total amount of overhead cost assigned to each product.