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: Expected Activity Overhead Expected Activity Cost Pool Measure Cost Activity Labor-related Direct labor-hours $ 49,500 5,500 DLHS Purchase orders Number of orders $ 11, 100 3,700 orders Material receipts Number of receipts $ 13,300 950 receipts Relay assembly Number of relays $ 32,400 2,700 relays General factory Machine hours $429,000 39,000 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 Material receipts Relay assembly General factory Activity Rate per DLH per order per receipt per relay per MH EL **** Activity Cost 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 $ 49,500 $ 11,100 $ 13,300 $ 32,400 $429,000 Expected Activity 5,500 DLHS 3,700 orders 950 receipts 2,700 relays 39,000 MHS Problem 4-18 Part 2 2. The expected activity for the year was distributed among the company's four products as follows: Activity Cost Pool Labor-related (DLHS) Purchase orders (orders) Materials receipts (receipts) Relay assembly (relays) General factory (MHS) Expected Activity Product A Product Product C Product D 2,300 600 2,200 400 .400 750 1, 110 1, 440 550 153 247 320 320 540 1,520 15,750 4,600 3,900 14,750 Using the ABC data, determine the total amount of overhead cost assigned to each product. Product A Product B Product Product D