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 Expected Measure Overhead Expected Activity Cost Pool Cost Activity Labor-related Direct labor-hours $ 284,000 35,500 DLHS Purchase orders Number of orders $ 6,790 194 orders Parts Number of part $ 71,340 82 part types management types Board etching General factory Number of boards $ 57,900 1,930 boards Machine-hours 229,900 $ MHS 20,900 Required: 1. Compute the activity rate for each of the activity cost pools. Activity Cost Pool Labor-related Purchase orders Parts management Board etching General factory Activity Rate per DLH per order per part type per board per MH 2. The expected activity for the year was distributed among the company's four products as follows: Expected Activity Product A Product B Product C Product D 3,000 22,800 3,900 5,800 43 20 48 83 Activity Cost Pool Labor-related (DLHs) Purchase orders (orders) Parts management (part types) Board etching (boards) General factory (MHs) 22 15 32 13 530 3,600 750 7,300 650 3,900 0 6,100 Using the ABC data, determine the total amount of overhead cost assigned to each product. Overhead Cost Assigned Product B Product C Product A Product D Activity Cost Pool Labor-related (DLHs) Purchase orders (orders) Parts management (part types) Board etching (boards) General factory (MHs) Total