Sylvan Company uses activity-based costing to determine product costs for external financial reports. Required: 1. 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 Expected Activity 37,000 DLHS $ 555,000 44,700 1,490 orders 360,000 399 part types 450,000 628,050 2,000 boards 79,500 MHs Compute the activity rate (i.e., predetermined overhead rate) for each of the activity cost pools. (Round your final answers to 1 decimal place.) Activity Cost Pool Labour related Purchase orders Parts management Board etching General factory Actual Activity per direct labour-hours per order per part type per board per machine-hours 2. During the year, actual activity was recorded as follows: Activity Cost Pool Labour related Purchase orders Parts management Board etching General factory Actual Activity 39,900 DLHS 1,300 orders 420 part types 2,120 boards 83,000 MHs Determine the amount of manufacturing overhead cost applied to production for the year. (Round intermediate calculations to 1 decimal place and final answers to the nearest whole dollar amount.) Activity Cost Pool Labour related Purchase orders Parts management Board etching General factory Total Applied Overhead $ 0