Sultan Company uses an activitybased costing system. At the beginning of the year, the company made the following estimates of cost and activity for its five activity cost pools:
tableActivity Cost Pool,Activity Measure,tableExpectedOverhead CostExpected ActivityLaborrelated,Direct laborhours,$ DLHsPurchase orders,Number of orders,$ ordersParts management,Number of part types,$ part typesBoard etching,Number of boards,$ boardsGeneral factory,Machinehours,$