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 2,407,000 At the beginning of the year, the company made the following estimates of cost and activity for its five activity cost pools: Estimated Expected Activity Cost Pool Activity Measure Overhead Cost Activity Labour related Direct labour-hours $468,000 39,000 DLHS Purchase orders Number of orders 29,400 1,400 orders Parts management Number of part types 328,820 410 part types Board etching Number of boards 577,200 1,950 boards General factory Machine-hours 480,000 80,000 MHS The 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 41,000 DLHS 13,500 7,500 10,500 9,500 Purchase orders 1,300 orders 90 350 310 550 Parts management 420 part types 70 115 110 125 Board etching 2,150 boards 450 1,000 500 200 General factory 82,000 MHS 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