Foundational $($Algo$)[$LO$4-1,$ LO$4-2,$ LO$4-3,$ LO$4-4]$

Greenwood Company manufactures two products$-15,000$ units of Product $Y$ and $7,000$ 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 $Z$ :

$\backslash$table$[[,,$Estimated,$],[$Activity Cost Pool,Activity Measure,overhead Cost,Expected Activity$],[$Machining$,$Machine$-$hours,$$231,000,11,000$ MHs$],[$Machine setups,Number of setups,$$180,000,300$ setups$],[$Production design,Number of products,$$94,000,2$ products$],[$General factory,Direct labor$-$hours,$$260,000,10,000$ DLHs$],[,,,],[$Activity Measure,Product Y Product Z$,,],[$Machining$,9,000,2,000,],[$Number of setups,$60,240,],[$Number of products,$1,1,],[$Direct labor$-$hours,$9,000,1,000,]]$