Foundational CLO7-1, LO7-3, LO7-4] Hickory Company manufactures two products-13,000 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: Estimated Overhead Cost Expected Activity Activity Cost Pool Activity Measure $228,000 12,000 MHs Machining Machine-hours 40,000 Machine setups Number of setups 100 setups Production design 74,000 2 products Number of products $288,000 14,400 DLHs General factory Direct labor-hours Product Y Product z Activity Measure 10,000 2,000 Machine-hours Number of setups 40 60 Number of products 7000 7400 Direct labor-hours