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, 256, see At the beginning ofthe 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 $ 646,666 46,666 DLHs Purchase orders Number o-F orders 42,666 1,566 orders Parts management Number of part types 348,666 466 part types Board etching Number of boards 466,666 2,666 boards General factory Machine-hours 526,666 86,666 MHs 'he activities during the year were distributed across the company's four products as follows: Activity Cost Pool Actual Activity Product A Product B Product C Product D Labour related 41,666 DLHs 13,566 7,566 16,566 9,566 Purchase orders 1,366 orders 96 356 316 556 Parts management 426 part types 76 115 116 125 Board etching 2,156 boards 456 1,666 566 266 General 'Factor'y 32,666 MHs 24,666 26,666 26,666 18,666 ?equired: Zompute the amount of overhead cost applied to each product during the year. (Do not round intermediate calculations.) Labour related Purchase orders Parts management Board etching General factory Total $ 0 $ 0 $ 0 $ 0