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 followin additional information is avalable 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,$$300,090,20,000,MH$