Greenwood Company manufactures two products14,000 units of Product Y and 6,000 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 $ 203,000 10,000 MHs

Machine setups Number of setups $ 121,900 230 setups

Production design Number of products $ 87,000 2 products

General factory Direct labor-hours $ 379,500 15,000 DLHs

Activity Measure Product Y Product Z

Machining 7,300 2,700

Number of setups 50 180

Number of products 1 1

Direct labor-hours 9,500 5,500

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

Per Product?

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

Per DLH

3.)

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

Machining activity

General factory activity

Product design activity

Machine setups activity