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	$	174,000		34,800		DLHs
Purchase orders	Number of orders	$	7,200		240		orders
Parts management	Number of part types	$	66,500		95		part types
Board etching	Number of boards	$	64,800		1,620		boards
General factory	Machine-hours	$	115,200		14,400		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:

	Expected Activity
Activity Cost Pool	Product A			Product B			Product C			Product D
Labor-related (DLHs)		6,800			18,800			4,300			4,900
Purchase orders (orders)		72			28			41			99
Parts management (part types)		35			13			34			13
Board etching (boards)		330			780			510			0
General factory (MHs)		2,300			6,000			2,100			4,000

Using the ABC data, determine the total amount of overhead cost assigned to each product.

Using the ABC data, determine the total amount of overhead cost assigned to each product.

	Overhead Cost Assigned
Activity 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