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,Activity Measure,$\backslash$table$[[$Estimated$],[$Overhead$],[$Cost$]],$Expected Activity$],[$Machining$,$Machine$-$hours,$$300,000,25,000MH$