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 Labor-related Purchase orders Parts management Number of part types Cost S 317,600 39,700 DLHs $ 9,900 Direct labor-hours Number of orders 220 orders 67,890 93 part types $ 76,000 S 237,600 21,600 MHs Number of boards 1,900 boards Board etching General factory 1. Compute the activity rate for each of the activity cost pools. Cost Pool Activity Rate per DLH per order per part type per board per MH Labor-related Purchase orders Board etching General factory 2. The expected activity for the year was distributed among the company's four products as follows: Expected Activity Product A 6,300 70 28 580 3.900 Product B 23,700 27 13 700 8,900 Product C Activity Cost Pool Labor-related (DLHs) Purchase orders (orders) Parts management (part types) Board etching (boards) General factory (MHs) 4,600 40 32 620 3,500 Product D 5,100 83 20 5,300 Using the ABC data, determine the total amount of overhead cost assigned to each product. Overhead Cost Assigned Cost Pool Product A Product B Product C Product D Labor-related (DLHs) Purchase orders (orders) Parts management (part types) Board etching (boards) General factory (MHs) Total