Rusties 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 companys five activity cost pools:

1. Compute the activity rate for each of the activity cost pools.

2.	The expected activity for the year was distributed among the companys four products as follows:

Activity Cost Pool	Expected Activity
	Product A	Product B	Product C	Product D
Labor-related (DLHs)	650	156	800	800
Purchase orders (orders)	100	170	120	150
Product testing (tests)	170	60	0	70
Template etching (templates)	0	46	15	4
General factory (MHs)	3,300	3,000	2,000	1,500

Using the ABC data, determine the total amount of overhead cost assigned to each product.

Rusties 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 Cost Pool Labor-related Purchase orders Product testing Template etching General factory Expected Overhead Cost $ 43,308 $ 2,160 $ 5,700 $ 1,950 68,600 Activity Measure Expected Activity Direct labor-hours Number of orders Number of tests Number of templates Machine-hours 2,406 DLHs 540 orders 300 tests 65 templates 9,800 MHs value: Required information 10.00 points Required 1. Compute the activity rate for each of the activity cost pools. Activity Cost Labor-related Purchase orders Product testing Template etching General factory Activity Rate Pool per DLH per order per test per template per MH