Greenwood Company manufactures two products-14,000 unlts of Product Y and 6,000 unlts 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 Measure Cost $200,000 10,000 MHs $ 100,000 200 setups $ 84,000 $300,000 12,000 DLHs ing Machine setups Machine-hours Number of setups Number of products 2 products General factory Product Y Product Z 8,000 2,000 160 Machining Number of setups Number of products Direct labor-hours 40 9,000 3,000