Greenwood Company 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:

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

1) What is the companys plantwide overhead rate? (Round your answer to 2 decimal places.)

2) Using the plantwide overhead rate, how much manufacturing overhead cost is allocated to Product Y and Product Z? (Round your intermediate calculations to 2 decimal places and final answers to the nearest dollar amount.)

3) What is the activity rate for the Machining activity cost pool? (Round your answer to 2 decimal places.)

4) What is the activity rate for the Machine Setups activity cost pool? (Round your answer to 2 decimal places.)

5) What is the activity rate for the Product Design activity cost pool? (Round your answer to 2 decimal places.)

6) What is the activity rate for the General Factory activity cost pool? (Round your answer to 2 decimal places.)

7) Which of the four activities is a batch-level activity?

	Machining activity
	General factory activity
	Product design activity
	Machine setups activity

8)Which of the four activities is a product-level activity?

	Machining activity
	Product design activity
	General factory activity
	Machine setups activity