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Greenwood Company manufactures two products $-14,000$ units of Product $Y$ and $6,000$ units of Product $Z.$ The.company uses a plantwide overhead rate based on direct labor$-$hours. It is considering implementing an activity$-$based costing $($ABC$)$ system that allocates all of its manufacturing overhead to four cost pools. The following additional information is available for the company as a whole and for Products $Y$ and $Z$ :

$\backslash$table$[[,,$Estimated,$],[$Activity Cost Pool,Activity Measure,overhead Cost,Expected Activity$],[$Machining$,$Machine$-$hours,$$200,000,10,000MHs$