$\backslash$table$[[$Activity Cost Pool,Activity Measure,$\backslash$table$[[$Expected$],[$Overhead$],[$Cost$]],$Expected Activity$],[$Labor$-$related,Direct labor$-$hours,$$135,600,22,600$ DLHs$],[$Purchase orders,Number of orders,$$8,400,240$ orders$],[$Parts management,Number of part types,$$68,870,97$ part types$],[$Board etching,Number of boards,$$53,700,1,790$ boards$],[$General factory,Machine$-$hours,$$171,000,19,000MHs$