Assume a company manufactures only two products$-14,000$ units of Product G and $6,000$ units of Product H $.$ It is considering implementing an activity$-$based costing $(ABC)$ system that allocates all of its manufacturing overhead to three cost pools. The following additional information is available for the company as a whole and for Products G and H :

$\backslash$table$[[,,$Estimated,$],[$Activity Cost Pool,Activity Measure,Overhead Cost,Expected Activity$],[$Machining$,$Machine$-$hours,$$300,000,15,000MH$