Ben Corporation manufactures two products: Product E05G and Product L64. The company uses a plantwide overhead rate based on direct labor-hours. It is considering implementing an activity-based costing (ABC) system that allocates its manufacturing overhead to four cost pools. The following additional information is available for the company as a whole and for Products E05G and L64Y. Activity Cost Pool Machining Machine setups Product design Order size Activity Measure Total Cost Total Activity Machine-hours $285,000 15,000 MHS Number of setups $180,000 300 setups Number of products $ 64,000 2 products Direct labor-hours $350,000 10,000 DLHS Activity Measure Machine-hours Number of setups Number of products Direct labor-hours Product Product | E05G L64Y 12,000 3,000 170 130 1 1 3,000 7,000 Using the plantwide overhead rate, the percentage of the total overhead cost that is allocated to Product E05G is closest to: Multiple Choice ( 50.00% O 30.00% ( 19.00% ( 27.87%