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 $ 270,900 30,100 dlhs purchase orders number of orders $ 11,745 261 orders parts management number of part types $ 78,570 97 part types board etching number of boards $ 72,400 1,810 boards general factory machine-hours $ 212,400 17,700 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 company’s four products as follows: expected activity activity cost pool product a product b product c product d labor-related (dlhs) 7,100 13,800 4,000 5,200 purchase orders (orders) 78 37 47 99 parts management (part types) 38 15 30 14 board etching (boards) 550 740 520 0 general factory (mhs) 2,900 6,200 3,900 4,700 using the abc data, determine the total amount of overhead cost assigned to each product.