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	$	390,600		43,400		DLHs
Purchase orders	Number of orders	$	8,600		215		orders
Parts management	Number of part types	$	94,160		107		part types
Board etching	Number of boards	$	60,550		1,730		boards
General factory	Machine-hours	$	220,800		18,400		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)		5,800			28,400			4,800			4,400
Purchase orders (orders)		71			20			43			81
Parts management (part types)		28			20			42			17
Board etching (boards)		310			770			650			0
General factory (MHs)		2,500			6,400			4,000			5,500

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