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 activity rate for the Product Design activity cost pool?

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

Using the ABC system, how much total manufacturing overhead cost would be assigned to Product Y? (Round all intermediate calculations to 2 decimal places.)

Using the ABC system, how much total manufacturing overhead cost would be assigned to Product Z?