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 $ 156,000 26,000 dlhs purchase orders number of orders $ 11,000 220 orders parts management number of part types $ 80,000 100 part types board etching number of boards $ 90,000 2,000 boards general factory machine-hours $ 180,000 20,000 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) 6,000 11,000 4,000 5,000 purchase orders (orders) 60 30 40 90 parts management (part types) 30 15 40 15 board etching (boards) 500 900 600 0 general factory (mhs) 3,000 8,000 3,000 6,000