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 2,395,888 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 Expected Activity $ 474,500 36,500 DL.HS 35,525 1,225 orders 213,000 250 part types 481,800 1,825 boards 639, 100 77,000 MHS The activities during the year were distributed across the company's four products as follows: Activity Cost Pool Actual Activity Product Product B Product Product D Labour related 38,500 DLHS 13,000 7,000 9,500 9,000 Purchase orders 1,125 orders 65 300 260 500 Parts management 270 part types 90 60 75 Board etching 2,025 boards 425 950 475 175 General factory 79,000 MHS 23,000 19,500 19,000 17,500 45 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 38,500 DLHS 1,125 orders 270 part types 2,025 boards 79,000 MHS Product A 13,000 65 45 425 23,000 Product B 7,000 300 90 950 19,500 Product C 9,500 260 60 475 19,000 Producto 9,000 500 75 175 17,500 Required: Compute the amount of overhead cost applied to each product during the year (Do not round Intermediate calculations.) Applied Overhead Products Product Product A Product D Activity Cost Pool Labour related Purchase orders Parts management Board etching General factory Total 0 OS $ 0