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 2,374,000 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 $ 878,400 48,800 DLHS 70,290 916,650 Expected Activity 2,130 orders 970 part types 537,990 2,370 boards 880,000 88,000 MHs 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 Required: Actual Activity Product A Product B Product C 50,800 DLHS 1,930 orders 16,300 160 10,300 11,900 Product D 12,300 630 450 690 980 part types 210 255 250 265 2,570 boards 590 1,070 570 340 89,000 MHs 25,400 21,400 21,400 20,800 Compute the amount of overhead cost applied to each product during the year. (Do not round intermediate calculations.) Applied Overhead Activity Cost Pool Product A Product B Product C Product D Labour related Purchase orders Parts management Board etching General factory Total