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	$	380,000	38,000	DLHs
Purchase orders	Number of orders	$	11,935	217	orders
Parts management	Number of part types	$	79,500	106	part types
Board etching	Number of boards	$	93,000	1,860	boards
General factory	Machine-hours	$	240,500	18,500	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)	5,400	24,700	3,800	4,100
Purchase orders (orders)	51	35	48	83
Parts management (part types)	35	14	42	15
Board etching (boards)	590	730	540	0
General factory (MHs)	2,600	8,600	2,000	5,300

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