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,Expected,$],[$Labor$-$related,Direct labor$-$hours,$$317,600,39,700$ DLHs$],[$Purchase orders,Number of orders,$$9,900,220$ orders$],[$Parts management,Number of part types,$$67,890,93$ part types$],[$Board etching,Number of boards,$$76,000,1,900$ boards$],[$General factory,Machine$-$hours,$$237,600,21,600$ 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$[[$Activity Cost Pool,Expected Activity$],[,$Product A$,$Product B$,$Product C$,$Product D$],[$Labor$-$related $($DLHs$),6,300,23,700,4,600,5,100],[$Purchase orders $($orders$),70,27,40,83],[$Parts management $($part types$),28,13,32,20],[$Board etching $($boards$),580,700,620,0],[$General factory $($MHs$),3,900,8,900,3,500,5,300]]$

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

Complete this question by entering your answers in the tabs below.

Required $1$

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

$\backslash$table$[[$Activity Cost Pool,Activity Rate$],[$Labor$-$related,per DLH$],[$Purchase orders,per order$],[$Parts management,per part type$],[$Board etching,per board$],[$General factory,per MH$]]$