Company manufactures two products13,000 units of Product Y and 5,000 units of Product Z. The company uses a plantwide overhead rate based on direct labor-hours. It is considering implementing an activity-based costing (ABC) system that allocates all $788,400 of its manufacturing overhead to four cost pools. The following additional information is available for the company as a whole and for Products Y and Z:

Activity Cost Pool	Activity Measure	Estimated Overhead Cost		Expected Activity
Machining	Machine-hours	$	238,800	12,000	MHs
Machine setups	Number of setups	$	93,100	190	setups
Product design	Number of products	$	83,000	2	products
General factory	Direct labor-hours	$	373,500	14,400	DLHs

Activity Measure	Product Y	Product Z
Machine-hours	6,900	5,100
Number of setups	40	150
Number of products	1	1
Direct labor-hours	7,900	6,500

What is the companys plantwide overhead rate? (Round your answer to 2 decimal places.)

Using the plantwide overhead rate, how much manufacturing overhead cost is allocated to Product Y and Product Z? (Round your intermediate calculations to 2 decimal places and your final answers to the nearest whole dollar amount.)

What is the activity rate for the Machining activity cost pool? (Round your answer to 2 decimal places.)

What is the activity rate for the Machine Setups activity cost pool?