n 2012 Required information Problem 4-18 Contrasting Activity-Based Costing and Conventional Product Costing (L04-2, L04-3, L04. 4 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 company's five activity cost pools: 17 Activity Cost Pool Labor-related Purchase orders Material receipts Relay assembly General factory Activity Measure Direct labor-hours Number of orders Number of receipts Nunber of relays Machine-hours Expected Overhead Cost $ 45,000 $ 8,00 10.450 21.000 $210.000 Expected Activity 9,000 DLHS 4.000 orders 950 receipts 3,000 relays 35,000 M rences Dunhin 2012 2. The expected activity for the year was distributed among the company's four products as follows: Expected Activity Activity Cost Pool Labor-related (DLHS) Product A Product B Product C Product D 2,600 700 Purchase orders (orders) 4,950 750 300 Materials receipts (receipts) 550 2,000 1,150 320 193 Relay assenbly Crelays) 437 210 210 General factory (MHS) 1,200 1,388 13,000 3,000 7,000 12,00 Skloped Book Using the ABC data, determine the total amount of overhead cost assigned to each product. rences Product A Product B Product Product D