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	$	269,100		29,900		DLHs
Purchase orders	Number of orders	$	11,000		220		orders
Parts management	Number of part types	$	78,440		106		part types
Board etching	Number of boards	$	85,050		1,890		boards
General factory	Machine-hours	$	242,400		20,200		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)		7,500			13,400			3,800			5,200
Purchase orders (orders)		66			30			32			92
Parts management (part types)		29			19			47			11
Board etching (boards)		580			750			560			0
General factory (MHs)		2,600			7,300			3,700			6,600

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	$0	$0	$0	$0