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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

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 $ 311,500 44,500 DLHs
Purchase orders Number of orders $ 8,840 221 orders
Parts management Number of part types $ 71,280 99 part types
Board etching Number of boards $ 63,700 1,820 boards
General factory Machine-hours $ 148,000 14,800 MHs

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) 6,800 27,300 4,600 5,800
Purchase orders (orders) 51 29 49 92
Parts management (part types) 34 17 33 15
Board etching (boards) 500 770 550 0
General factory (MHs) 2,100 6,300 2,400 4,000

Using the ABC data, determine the total amount of overhead cost assigned to each product.

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