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 2,407,000 Required: 1. What does entry (a) represent? Actual manufacturing overhead cost incurred Machine-hours Overhead applied 2. 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 Estimated Overhead Cost $546,000 42,000 DLHS 45,600 Number of part types 361,000 Expected Activity 1,520 orders 400 part types Number of boards 451,000 2,000 boards Machine-hours 622,520 78,800 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