Activity Cost Pool	Activity Measure	Estimated Overhead Cost		Expected Activity
Machining	Machine-hours	$	213,400	11,000	MHs
Machine setups	Number of setups	$	61,600	140	setups
Production design	Number of products	$	78,000	2	products
General factory	Direct labor-hours	$	244,000	13,200	DLHs

Activity Measure

Product Y

Product Z

Machine-hours

6,400

4,600

Number of setups

60

80

Number of products

1

1

Direct labor-hours

7,400

5,800

The question is :

1) What is the companys plantwide overhead rate?

2) Using the plantwide overhead rate, how much manufacturing overhead cost is allocated to Product Y and Product Z?

3) What is the activity rate for the Machining activity cost pool?

4) What is the activity rate for the Machine Setups activity cost pool?

5) What is the activity rate for the Product Design activity cost pool?

6) What is the activity rate for the General Factory activity cost pool?

7) Using the ABC system, how much total manufacturing overhead cost would be assigned to Product Y?

8) Using the ABC system, how much total manufacturing overhead cost would be assigned to Product Z?

9) Using the plantwide overhead rate, what percentage of the total overhead cost is allocated to Product Y and Product Z?

10) Using the ABC system, what percentage of the Machining costs is assigned to Product Y and Product Z?

11) Using the ABC system, what percentage of Machine Setups cost is assigned to Product Y and Product Z?

12) Using the ABC system, what percentage of the Product Design cost is assigned to Product Y and Product Z?

13) Using the ABC system, what percentage of the General Factory cost is assigned to Product Y and Product Z?