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Torelio Corporation manufactures two products: Product H95V and Product V93N. The company uses a plantwide overhead rate bsed on direct labor-hours, it is considering implementing an activity-based costing (ABC) system that allocates all of ts manufocturing overhead to four cost pools. The following additional information is available for the company as a whole and for Products H95V and V93N Activity cost Pool Activity Measure Total Cost Total Activity Machining Machine setups Product design Order size $242,000 11,000 MHs Machine-hours Number of setups $140,000 350 setups Number of products 70,000 2 products Direct labor-hours$270,080 10,800 DLHs Product Product H95V V93N 6,080 5,008 Activity Measure Machine-hours Number of setups Number of products Direct labor-hours 250 180 6,800 4,800