Problem 4-18 Contrasting Activity-Based Costing and Conventional Product Costing (L04-2, L04-3, LO4-4) [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. Activity Coat Pool Labor-related Purchase orders Material receipts Relay assembly General factory Activity Measure Direct labor-hours Number of orders Number of receipts Number of relays Machine-hours Expected Overhead Cost $ 45,000 $3,000 $ 10,450 $ 21,000 $210,000 Expected Activity 9,000 DLHS 4,000 orders 950 receipts 3,000 relays 35,000 MHS Problem 4-18 Part 1 Required: 1. Compute the activity rate for each of the activity cost pools Activity Cost Pool Labor-related Purchase orders Matenal receipts Relay assembly General factory Activity Rate per DLH per order per receipt per relay per MH