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 2,256,000 (a) 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 $ 640,000 42,000 348,000 460,000 520,000 Expected Activity 40,000 DLHS 1,500 orders 400 part types 2,000 boards 80,000 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 Actual Activity 41,000 DLHS 1, 300 orders 420 part types 2,150 boards 82,000 MHS Product A 13,500 90 70 450 24,000 Product B 7,500 350 115 1,000 20,000 Product C 10,500 310 110 500 20,000 Product D 9,500 550 125 200 18,000 I, UU JUL ZUU Board tching General factory , TOU Doards 82,000 MHs 40U 24,000 20,000 20,000 18,000 Required: Compute the amount of overhead cost applied to each product during the year. (Do not round intermediate calculations.) Applied Overhead Product B Product C Product A Product D Activity Cost Pool Labour related Purchase orders Parts management Board etching General factory Total