d ! Required information Exercise 4-11 (Algo) Contrasting Activity-Based Costing and Conventional Product Costing [LO4-2, LO4-3, LO4-4] [The following information applies to the questions displayed below.] Rusties 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 company's five activity cost pools: Activity Cost Pool Labor-related Purchase orders ces Product testing Template etching General factory Activity Measure Direct labor-hours Number of orders Number of tests Number of templates Machine-hours Expected Overhead Cost $ 19,120 $ 1,575 $ 2,430 Expected Activity 2,390 DLHS 525 orders 270 tests $ 800 40 templates $ 46,500 7,750 MHS Exercise 4-11 (Algo) Part 2 2. The expected activity for the year was distributed among the company's four products as follows: