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Sylvan Company uses activity-based costing to determine product costs for external financial reports

Economics

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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)2,345,000   

At the beginning of the year, the company made the following estimates of cost and activity for its five activity cost pools:

Activity Cost PoolActivity MeasureEstimated

Overhead CostExpected ActivityLabour relatedDirect labour-hours$588,000 42,000DLHsPurchase ordersNumber of orders 38,410 1,670ordersParts managementNumber of part types 522,000 580part typesBoard etchingNumber of boards 655,400 2,260boardsGeneral factoryMachine-hours 775,320 85,200MHs

The activities during the year were distributed across the company's four products as follows:

Activity Cost PoolActual ActivityProduct AProduct BProduct CProduct DLabour related44,000DLHs 14,100  8,100  11,100  10,700 Purchase orders1,570orders 120  410  370  670 Parts management600part types 100  145  170  185 Board etching2,360boards 480  1,060  560  260 General factory86,200MHs 25,200  20,600  21,200  19,200 

Required:

Compute the amount of overhead cost applied to each product during the year. (Do not round intermediate calculations.)