Sultan Company uses an activity$-$based costing system. At the beginning of the year, the company made the following estimates of cost and activity for its five activity cost pools: $[[$Activity Cost Pool,Activity Measure,$[[$Expected$],[$Overhead Cost$]],$Expected Activity$],[$Labor$-$related,Direct labor$-$hours,$270,900,30,100$ DLHs$],[$Purchase order's,Number of orders,$11,745,261$ orders$],[$Parts management,Number of part types,$78,570,97$ part types$],[$Board etching,Number of boards,$72,400,1,810$ boards$],[$General factory,Machine$-$hours,$212,400,17,700$MHs