[The following information applies to the questions displayed below.] Adria Company recently implemented an activity-based costing system. At the beginning of the year, management made the following estimates of cost and activity in the companys five activity cost pools: Activity Cost Pool Activity Measure Expected Overhead Cost Expected Activity Labor-related Direct labor-hours $ 30,000 7,500 DLHs Purchase orders Number of orders $ 10,200 3,400 orders Material receipts Number of receipts $ 8,800 800 receipts Relay assembly Number of relays $ 12,000 2,400 relays General factory Machine-hours $ 172,000 43,000 MHs References Section BreakProblem 3-18A Contrasting Activity-Based Costing and Conventional Product Costing [LO3-2, LO3-3, LO3-4] 2.value: 6.66 pointsRequired information Problem 3-18A Part 1 Required: 1. Compute the activity rate for each of the activity cost pools. ReferenceseBook & Resources WorksheetDifficulty: 3 HardLearning Objective: 03-03 Compute product costs using activity-based costing. Problem 3-18A Part 1Learning Objective: 03-02 Compute activity rates for an activity-based costing system.Learning Objective: 03-04 Contrast the product costs computed under activity-based costing and conventional costing methods. Check my work 3.value: 6.68 pointsRequired information Problem 3-18A Part 2 2. The expected activity for the year was distributed among the companys four products as follows: Expected Activity Activity Cost Pool Product A Product B Product C Product D Labor-related (DLHs) 2,500 800 3,750 450 Purchase orders (orders) 150 450 1,360 1,440 Materials receipts (receipts) 360 152 288 0 Relay assembly (relays) 360 360 720 960 General factory (MHs) 16,750 1,900 8,600 15,750 Using the ABC data, determine the total amount of overhead cost assigned to each product.