15 Required information. Foundational (Algo) [LO4-1, LO4-2, LO4-3, LO4-4] Greenwood Company manufactures two products-13.000 units of Product Y and 5,000 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 Machining Machine setups Production design General factory Activity Measure Machining Number of setups Number of products Direct labor hours Activity Measure Machine-hours Number of setups Number of products Direct labor-hours Overhead Cost Product Y Product Z 7,600 4,400 120 1 7,600 1 4,400 $ 235,206 $ 73,600 $ 80,000 $295,200 Expected Activity 12,000 H 160 setips 2 products 12,000 O Foundational 4-5 (Algo) 5. What is the activity rate for the Product Design activity cost pool? Activity rate per product