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Sylvan Company uses activity-based costing to determine product costs for external financial reports. Some of the entries have been completed to the manufacturing overhead account for the current year, as shown by entry (a) below: Manufacturing Overhead (a) 2,316,000 At the beginning of the year, the company made the following estimates of cost and activity for its five activity cost pools: Activity Cont Pool Labour related Purchase orders Parts management toard etching General factory Activity Measure Direct labour-hours Number of orders Number of part types Number of boards Machine-hours Tatiated Overhead Cost $649,400 34,560 315,700 504,350 570,840 Expected Activity 38,200 DE 1,440 order 385 part type 1,925 boards 80,400 MS The activities during the year were distributed across the company's four products as follows: Activity Cont Pool Actual Activity Product Products Product Labour related 40,200 DLR 13,300 7.300 10,300 Purchase orders 1,240 orders 80 330 300 Parts management 395 part types 60 110 105 Board etching 2,125 boards 445 990 495 General factory 1,400 M 23,800 19,800 19,900 Product 9.300 530 120 195 17.900 Required: Compute the amount of overnead cost oppiled to each product during the year. (Do not round intermediate calculations.) Applied Overhead Activity Cost Pool Product A Products Product Producto Labour related Purchase orders Parts management Board etching General factory Total

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