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 $ 311,500 44,500 DLHs Purchase orders Number of orders $ 8,840 221 orders Parts management Number of part types $ 71,280 99 part types Board etching Number of boards $ 63,700 1,820 boards General factory Machine-hours $ 148,000 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 companys four products as follows: Activity Cost Pool Expected Activity Product A Product B Product C Product D Labor-related (DLHs) 6,800 27,300 4,600 5,800 Purchase orders (orders) 51 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