Required information 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 Cont 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 $ 42,000 $ 8,400 $ 9,750 $ 9,900 $296,000 Expected Activity 6,000 DLHS 2,100 orders 750 receipts 1,100 relays 37,000 MS Problem 4-18 Part 1 Required: 1. Compute the activity rate for each of the activity cost pools