14-4

The manufactures two products14,000 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:

Activity Cost Pool	Activity Measure	Estimated Overhead Cost			Expected Activity
Machining	Machine-hours	$	203,000			10,000	MHs
Machine setups	Number of setups	$	121,900			230	setups
Production design	Number of products	$	87,000			2	products
General factory	Direct labor-hours	$	379,500			15,000	DLHs

Activity Measure	Product Y			Product Z
Machining		8,300			1,700
Number of setups		50			180
Number of products		1			1
Direct labor-hours		9,500			5,500

14. Using the ABC system, what percentage of the Product Design cost is assigned to Product Y and Product Z? (Round your answers to 2 decimal places.)