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Greenwood Company manufactures two products-14,000 units of Product Y and 6.000 units of Product Z. The company uses a plantwide overhead rate based on direct

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Greenwood Company manufactures two products-14,000 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 Estimated Overhead Expected Activity Cost Pool Activity Measure Cost Activity Machining Machine-hours $ 200,000 10,000 MM Machine setups Number of setups $ 100,000 200 setups Production design Number of products $ 84,000 2 products General factory Direct labor-hours $ 300,000 12,000 DLHS Activity Measure Machining Number of setups Number of products Direct labor-hours Product Y 8.000 40 1 9,000 Product 2 2,000 160 1 3,000 5. What is the activity rate for the Product Design activity cost pool? Activity rate per product

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