Chapter 04 Pre-Built Problems 3 Sultan Company uses an activity-based costing system. At the beginning of the year, the company made the following estimates of cost and activity for its five activity cost pools: 10 Overhead Labor-related Direet labor-hours $ 174,000 34,800 DLRs $ 7,200 $ 66,500 240 orders Parts management Board etching General factory Number of part types Number of boards Machine-hours 95 part types 64,800 1,620 boards s115,200 14,400 MHS Required: 1. Compute the activity rate for each of the activity cost pools. 2. The expected activity for the year was distributed among the company's four products as follows: ivity Cost Pool Product A Product B 728,800 28 6,800 4,900 Purchase orders (orders) Parts management (part types) al factory (MBs) 2,300 6,0002,1004,000 Using the ABC data, determine the total amount of overhead cost assigned to each product.