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 PoolActivity MeasureExpected Overhead CostExpected ActivityLabor-relatedDirect labor-hours$ 241,50034,500DLHsPurchase ordersNumber of orders$ 6,060202ordersParts managementNumber of part types$ 90,300105part typesBoard etchingNumber of boards$ 69,6001,740boardsGeneral factoryMachine-hours$ 193,00019,300MHs

Required:

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

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

Activity Cost PoolExpected ActivityProduct AProduct BProduct CProduct DLabor-related (DLHs)5,70019,7004,9004,200Purchase orders (orders)53243392Parts management (part types)38133717Board etching (boards)3507406500General factory (MHs)3,6008,4002,0005,300

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

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

Activity Cost PoolOverhead Cost Assigned Product AOverhead Cost Assigned Product BOverhead Cost Assigned Product COverhead Cost Assigned Product DLabor-related (DLHs) Purchase orders (orders) Parts management (part types) Board etching (boards) General factory (MHs) Total$0$0$0$0