Assume a company manufactures only two products$-14,000$ units of Product A and $6,000$ units of Product $B.$ 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 A and $B$ :

$\backslash$table$[[$Activity Cost Pool,Activ:,ity Measure,$\backslash$table$[[$Estimated$],[$Overhead Cost$]],$Expected Activity$],[$Machining$,$Machine$-$ho$,$surs,$$300,000,18,750MH$