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 Board etching Activity Measure Direct labor-hours. Number of orders Expected Overhead. Cost $ 311,500 8,840 $ 71,280 $ General factory Number of part types Number of boards. Machine-hours $ 63,700 $ 148,000 Expected Activity 44,500 DLHS 221 orders 99 part types 1,820 boards. 14,800 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) Purchase orders (orders) 6,800 51 27,300 4,600 5,800 29 49 92 Parts management (part types) 34 17 33 15 Board etching (boards) 500 770 550 0 General factory (MHS) 2,100 6,300 2,400 4,000 Using the ABC data, determine the total amount of overhead cost assigned to each product.