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 $228,000 12,000MHs

machine setup Number of set ups $40,000 100 setups

production design Number of products $74,000 2 products

general factory Direct labor hours $288,000 12,000DLHs

Activity measure Product Y Product Z

Machining 7,000 5,000

Number of setups 40 60

Number of products 1 1

Direct labor hours 7,000 5,000

Using the plantwide overhead rate, what percentage of the total overhead cost is allocated to Product Y and Product Z?

total overhead cost Y%- Z%-

Using the ABC system, what percentage of the Machining costs is assigned to Product Y and Product Z?

Machining costs Y%- Z%-

Using the ABC system, what percentage of Machine Setups cost is assigned to Product Y and Product Z?

Machine setups Y%- Z%-

Using the ABC system, what percentage of the Product Design cost is assigned to Product Y and Product Z?

Product Design Y%- Z%-

Using the ABC system, what percentage of the General Factory cost is assigned to Product Y and Product Z?

general factory cost Y%- Z%-