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 (a) 2,387,000 Required: 1. What does entry (a) represent? O Overhead applied O Machine-hours Actual manufacturing overhead cost incurred 2. At the beginning of the year, the company made the following estimates of cost and activity for its five activity cost pools: 1 Estimated Overhead Expected Activity Cost Pool Activity Measure Activity Cost Labour related Direct labour- $585,000 hours 39,000 DLHS Number of Purchase orders 51,340 orders 1,510 orders Parts Number of part 362,000 management 403 Part types types Board etching Number of boards 450,000 2,000 boards General factory Machine-hours 661,510 79,700 MHs Compute the activity rate (ie., predetermined overhead rate) for each of the activity cost pools. (Round your final answers to 1 decimal place.)