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 ive activity cost pools Activity Measure Expected Overhead Expected Activity Activity Cost Pool Labor-related Purchase orders Parts management Number of part types Cost $184,800 30,800 DLHs $ 6,900 Direct labor-hours Number of orders 230 orders 104 part types 81,120 Board etching General factory Number of boards Machine-hours $ 45,000 ,800 boards $ 150,300 16,700 MHs Required: 1. Compute the activity rate for each of the activity cost pools ctivity Cost Labor-related Purchase orders Parts management Board etching General factory Activity Rate per DLH per order per part per board per MH