Greenwood Company manufactures two products15,000 units of Product Y and 7,000 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	$	227,700			11,000	MHs
Machine setups	Number of setups	$	153,900			270	setups
Production design	Number of products	$	91,000			2	products
General factory	Direct labor-hours	$	257,000			10,000	DLHs

Activity Measure	Product Y			Product Z
Machining		8,700			2,300
Number of setups		60			210
Number of products		1			1
Direct labor-hours		8,700			1,300

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