Sylvan Company uses activity-based costing to determine product costs for external financial reports. Some of the entries have been completed to the manufacturing overhead account for the current year, as shown by entry (a) below. Manufacturing Overhead 2,316,000 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 Labour related Purchase orders Parts management Board etching General factory Activity Measure Direct labour-hours Number of orders Number of part types Number of boards Machine-hours Estimated Overhead Cost $734,400 42,240 493,490 455,760 735,150 Expected Activity 43,200 DLHS 1,920 orders 610 part types 2,160 boards 84,500 MHS The activities during the year were distributed across the company's four products as follows: Activity Cost Pool Actual Activity Product A Product Product Labour related 45,200 DLHS 14,200 11,900 Purchase orders 1,720 orders 160 490 380 Parts management 630 part types 140 150 145 Board etching 2,360 boards 485 1,070 535 General factory 85,500 MHS 24,200 21,400 20,700 8,900 Producto 10,200 690 195 270 18,700 Required: Required: Compute the amount of overhead cost applied to each product during the year. (Do not round intermediate calculations.) Applied Overhead Product B Product Product A Product D Activity Cost Pool Labour related Purchase orders Parts management Board etching General factory Total S 0 s 0 $