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 Estimated Overhead Cost Expected Activity $ 585,000 39,000 DLHS 40,770 1,510 orders Number of part types 363,000 402 part types Number of boards Machine-hours 450,000 653,670 2,000 boards 80,700 MHS Number of orders Compute the activity rate (.e., predetermined overhead rate) for each of the activity cost pools. (Round your final answers to 1 decimal place.) Activity Cost Pool Actual Activity Labour related Purchase orders Parts management Board etching General factory 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 40,000 DLHS 1,280 orders 417 part types 2,110 boards 81,700 MHS 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 40,000 DLHS 1,280 orders 417 part types 2,110 boards 81,700 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