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 2,401,000 At the beginning of the year, the company made the following estimates of cost and activity for its five activity cost pools Activity Cost 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 $540,000 56,550 706,320 597,600 739,600 Activity 1,950 orders 2,400 boards 45,000 DLHs 810 part types 86,000 MHs The activities during the year were distributed across the company's four products as follows Product BProduct C Product D Activity Cost Pool Labour related Purchase orders Parts management Board etching General factory Actual Activity Product A 8,500 550 215 1,100 47,000 DLHs 1,850 orders 15,500 11,500 750 225 250 25,000 22,000 21,000 20,000 140 170 550 11,500 410 210 600 820 part types 2,500 boards 88,000 MHs Required Compute the amount of overhead cost applied to each product during the year. (Do not round intermediate calculations.) Applied Overhead Activity Cost Pool Labour related Purchase orders Parts management Board etching General factory Total Product A Product BProduct C Product D