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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

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 $ 246,000 12,000 MHs Machine setups Number of setups $ 137,500 250 setups Production design Number of products $ 89,000 2 products General factory Direct labor-hours $ 357,000 14,000 DLHs Activity Measure Product Y Product Z Machining 8,500 3,500 Number of setups 40 210 Number of products 1 1 Direct labor-hours 8,500 5,500 15. Using the ABC system, what percentage of the General Factory cost is assigned to Product Y and Product Z?

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