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,$$224,400,11,000MHs$