Concho Valley Manufacturing Company (CVMC) 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 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: (The total estimated overhead cost may not agree with the sum of allocated overhead costs to each product.)

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
Production design	Number of products	$	83,000	2	products
General factory	Direct labor-hours	$	373,500	15,000	DLHs

Activity Measure

Product Y

Product Z

Machining

6,900

5,100

Number of setups

40

150

Number of products

1

1

Direct labor-hours

7,900

7,100

Using the ABC system, what percentage of the General Factory cost is assigned to Product Y and Product Z? (Round your answers to 2 decimal places.)

	Product Y	Product Z
General factory cost	%	%