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:

$\backslash$table$[[$Activity Cost Pool,$\backslash$table$[[$Expected$],[$Overhead Cost$]],$Expected Activity$],[$Labor$-$related,Direct labor$-$hours,$$380,000,38,000$ DLHs$,,],[$Purchase orders,Number of orders,$$11,935,217$ orders,,$],[$Parts management,Number of part types,$$79,500,106$ part types,,$],[$Board etching,Number of boards,$$93,000,1,860$ boards,,$],[$General factory,Machine$-$hours,$$240,500,18,500$ MHs$,,]]$

Required:

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

The expected activity for the year was distributed among the company's four products as follows:

$\backslash$table$[[,$Expected Activity$],[$Activity Cost Pool,Product A$,$Product B$,$Product C$,$Product D$,],[$Labor$-$related $($DLHs$),5,400,24,700,3,800,4,100,],[$Purchase orders $($orders$),51,35,48,83,],[$Parts management $($part types$),35,14,42,15,],[$Board etching $($boards$),590,730,540,0,],[$General factory $($MHs$),2,600,8,600,2,000,5,300,]]$

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

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