Greenwood Company manufactures two products-13,000 units of Product Y and 5,000 unlts 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 avalable for the company as a whole and for Products Y and Z Estimated Overhead Activity Cost Pool Machining Machine setups Production design General factory Cost Expected Activity $242,400 12,000 MHs $ 114,400 220 setups $86,000 302,400 12,000 DLHs Activity Measure Machine-hours Number of setups Number of products Direct labor-hours 2 products Activity Measure Product Y Product Z 7,200 4,800 180 Machining Number of setups Number of products Direct labor-hours 40 8.200 3,800