Problem 4-18 Contrasting Activity-Based Costing and Conventional Product Costing L04~2, LO43, L04~4 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 ve activity cost pools: Activity Cost Pool Activity Measure Expected Overhead Cost Expected Activity Labor-related Direct labor-hours $35,000 7,000 DLHs Number of orders $4,000 2,000 orders Material Receipts Number of receipts $10,450 950 receipts Relay Assembly Number of relays $7,000 1,000 relays General Factory $240,000 40,000 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