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 Measure Expected Overhead Expected Activity Activity Cost Pool Labor-related Purchase orders Parts management Number of part types $ 90,470 Cost $ 158,80039,700 DLHs $11,605 Direct labor-hourS 211 orders 109 part types Number of orders Board etching General factory Number of boards Machine-hours $ 99,000 $ 139,300 9,900 MHs 1,980 boards Required: 1. Compute the activity rate for each of the activity cost pools Activity Cost Pool Labor-related Purchase orders Parts management Board etching General factory Activity Rate per DLH per order per part type per board per MH