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 $ $390,60043,400$ DLHs

Purchase orders Number of orders $ $8,600215$ orders

Parts management Number of part types $ $94,160107$ part types

Board etching Number of boards $ $60,5501,730$ boards

General factory Machine$-$hours $ $220,80018,400$ 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$)5,80028,4004,8004,400$

Purchase orders $($orders$)71204381$

Parts management $($part types$)28204217$

Board etching $($boards$)3107706500$

General factory $($MHs$)2,5006,4004,0005,500$