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.