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	$	270,900		30,100		DLHs
Purchase orders	Number of orders	$	11,745		261		orders
Parts management	Number of part types	$	78,570		97		part types
Board etching	Number of boards	$	72,400		1,810		boards
General factory	Machine-hours	$	212,400		17,700		MHs

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)		7,100			13,800			4,000			5,200
Purchase orders (orders)		78			37			47			99
Parts management (part types)		38			15			30			14
Board etching (boards)		550			740			520			0
General factory (MHs)		2,900			6,200			3,900			4,700

Required 1

Compute the activity rate for each of the activity cost pools.

Activity cost pool Activity Rate

Labor related? per DLH

Purchase orders? per order

Parts management? per part type

Board etching? per board

General factory? per MH

Required 2

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)

Part management (part types)

Board etching (boards)

General factory (MHs)

Total