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	$	254,800	36,400	DLHs
Purchase orders	Number of orders	$	8,785	251	orders
Parts management	Number of part types	$	72,680	92	part types
Board etching	Number of boards	$	54,900	1,830	boards
General factory	Machine-hours	$	170,000	17,000	MHs

Required:

1.

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

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)	4,000	22,200	4,900	5,300
Purchase orders (orders)	78	28	50	95
Parts management (part types)	37	12	31	12
Board etching (boards)	530	700	600	0
General factory (MHs)	3,200	6,000	2,100	5,700