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:

Sylvan Company uses activitybased costing to determine product costs for external nancial 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 , 401 , 000 Required: 1. What does entry (a) represent? 0 Actual manufacturing overhead cost incurred 0 Overhead applied 0 Machine-hours 2. At the beginning of the year, the company made the following estimates of cost and activity for its five activity cost pools: Estimated Overhead Activity Cost Pool Activity Measure Cost Expected Activity Labour related Direct labour-hours $585,000 39,000 DLI-Is Purchase orders Number of orders 40,770 1,510 orders Parts management Number of part types 363,000 402 part types Board etching Number of boards 450,000 2,000 boards General factory Machine-hours 653,670 80,700 MHs Compute the activity rate (i.e., predetermined overhead rate) for each of the activity cost pools. (Note: Round your final answers to 1 decimal place.) Labour related per machine-hours Purchase orders Parts management Board etching General factory