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: Expected Overhead Activity Cost Pool Activity Measure Cost Expected 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 Number of boards $ 99,550 1,810 boards General factory Machine-hours $ 162,400 20,300 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 company's four products as follows: Expected Activity Activity Cost Pool Product Product Product C Product D Labor-related (DLHS) 7,900 12,800 3,900 5.000 Purchase orders (orders) 75 39 45 94 Parts management (part types) 30 13 41 18 Board etching (boards) 420 780 610 0 General factory (MHS) 3,200 8,200 3,600 5,300 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 Using the ABC data, determine the total amount of overhead cost assigned to each product. Overhead Cost Assigned Activity Cost Pool Product A Product B Product C Product D Labor-related (DLHS) Purchase orders (orders) Parts management (part types) Board etching (boards) General factory (MHs) Total 0 $ 0 $ 0 $ 0