Foundational [LO7-1, 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 Activity Cost Pool Machining Machine setups Production desigrn General factory Activity Measure Expected Activity $249,600 2,000 MHs Machine-hours Number of setups Number of products Direct labor-hours 162,400 $ 92,000 $309,600 280 setups 2 products 14,400 DLHs Activity Measure Machine-hours Number of setups Number of products Direct labor-hours ProductY Product Z 4,200 240 1 5,600 7,800 40 1 8,800