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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	$	63,000	7,000	DLHs
Purchase orders	Number of orders	$	9,300	3,100	orders
Material receipts	Number of receipts	$	12,750	850	receipts
Relay assembly	Number of relays	$	23,100	2,100	relays
General factory	Machine-hours	$	390,000	39,000	MHs

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)	2,800	900	2,800	500
Purchase orders (orders)	500	750	930	920
Materials receipts (receipts)	360	269	221	0
Relay assembly (relays)	250	250	420	1,180
General factory (MHs)	14,000	6,150	5,850	13,000

Required: 1. Compute the activity rate for each of the activity cost pools. Activity Cost Pool Activity Rate Labor-related per DLH per order Purchase orders Material receipts Relay assembly General factory per receipt per relay per MH Using the ABC data, determine the total amount of overhead cost assigned to each product. Product A Product B Product C Product D