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: (a) Manufacturing Overhead 2,333,000 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 $ 621,600 Expected Activity 2.95 orders 715 part types 2.410 boards 88,200 MHS 44,400 DLHS 51,165 642,785 551,890 652,680 The activities during the year were distributed across the company's four products as follows: Activity Cost Pool Labour related Purchase orders Parts management Board etching General factory Actual Activity Product A Product 46,4 DLH 14,400 9,300 rodu 12,100 1,795 orders 135 530 Product D 10/400 230 735 part types 160 205 200 170 2,510 boards 540 3,0 500 29 9,200 PS 25,000 23,800 212866 19, La Compute the amount of overhead cost applied to each product during the year (Do not round intermediate calculations.) Required: Applied Overhead Activity Cost Pool Product A Product B Product C Product D Labour related Purchase orders Parts management Board etching