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 $ $184,80030,800$ DLHs

Purchase orders Number of orders $ $6,900230$ orders

Parts management Number of part types $ $81,120104$ part types

Board etching Number of boards $ $45,0001,800$ boards

General factory Machine$-$hours $ $150,30016,700$ MHs

Required:

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

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

Activity Cost Pool Expected Activity

Product A Product B Product C Product D

Labor$-$related $($DLHs$)7,00014,3004,4005,100$

Purchase orders $($orders$)582646100$

Parts management $($part types$)30183719$

Board etching $($boards$)5007205800$

General factory $($MHs$)3,6006,4002,1004,600$

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