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)2,345,000

At the beginning of the year, the company made the following estimates of cost and activity for its five activity cost pools:

Activity Cost PoolActivity MeasureEstimated

Overhead CostExpected ActivityLabour relatedDirect labour-hours$588,00042,000DLHsPurchase ordersNumber of orders38,4101,670ordersParts managementNumber of part types522,000580part typesBoard etchingNumber of boards655,4002,260boardsGeneral factoryMachine-hours775,32085,200MHs

The activities during the year were distributed across the company's four products as follows:

Activity Cost PoolActual ActivityProduct AProduct BProduct CProduct DLabour related44,000DLHs14,1008,10011,10010,700Purchase orders1,570orders120410370670Parts management600part types100145170185Board etching2,360boards4801,060560260General factory86,200MHs25,20020,60021,20019,200

Required:

Compute the amount of overhead cost applied to each product during the year.(Do not round intermediate calculations.)