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. General factory Required: Activity Measure Direct labor-hours Number of orders Expected Overhead Cost $241,500 $ 6,060 Number of part types Number of boards Machine-hours $ 90,300 $ 69,600 $193,000 1. Compute the activity rate for each of the activity cost pools. Expected Activity 34,500 DLHS 202 orders 105 part types 1,740 boards 19,300 MHs 2. The expected activity for the year was distributed among the company's four products as follows: Activity Cost Pool Labor-related (DLS) ces Purchase orders (orders) Parts management (part types) Board etching (boards) General factory (Mis) Product A 5,700 19,700 53 24 38 350 3,600 13 740 Expected Activity Product B Product C 4,900 33 37 Product D 4,200 92 17 8,400 650 2,000 0 5,300 Using the ABC data, determine the total amount of overhead cost assigned to each product.