and Mel Corporation manufactures to products Prod manufacturing overhead to four co ol The following co m based con AB a BGE The companys dent formation is a ble for the company as a whole and for Products ro and BSOE total cost Total activity Activity Cost pool Machining Machines Product design activity measure Machine-hours brosus umber of products Direct labor hours . 450 S . products 310.00 10.000 DHS Product Product L610 Activity measure er tus of products Direct labor-hours 7.000 .000 Ung the plant wide overhead rate the percentage of the o verhead this acted to Product closeste 1oooo