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	$ 200,000	10,000	MHs
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	Product Y	Product Z
Machining	8,000	2,000
Number of setups	40	160
Number of products	1	1
Direct labor-hours	9,000	3,000

1a. Using the ABC system, what percentage of the Machining costs is assigned to Product Y and Product Z?

	Product Y		Product Z
Machining cost		%		%

1b. Using the ABC system, what percentage of Machine Setups cost is assigned to Product Y and Product Z?

	Product Y		Product Z
Machine setups cost		%		%

1c. Using the ABC system, what percentage of the Product Design cost is assigned to Product Y and Product Z?

	Product Y		Product Z
Product design cost		%		%

1d. Using the ABC system, what percentage of the General Factory cost is assigned to Product Y and Product Z?

	Product Y		Product Z
General factory cost		%		%