Greenwood Company manufactures two products-15,000 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: Estimated Overhead Activity Cost Pool Machining Machine setups Production design General factory Activity Measure Machine-hours Number of setups Number of products Direct labor-hours Cost Expected Activity $ 216,700 ,000 MHs $ 79,900 $ 81,000 $ 247000 0,000 DLHs 170 setups 2 products Activity Measure Product Y Product Z 6,700 4,300 110 Machining Number of setups Number of products Direct labor-hours 60 7,700 2,300