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	$	213,400	11,000	MHs
Machine setups	Number of setups	$	61,600	140	setups
Production design	Number of products	$	78,000	2	products
General factory	Direct labor-hours	$	244,000	10,000	DLHs

Activity Measure

Product Y

Product Z

Machining

6,400

4,600

Number of setups

60

80

Number of products

1

1

Direct labor-hours

7,400

2,600

What is the activity rate for the General Factory activity cost pool? (Round your answer to 2 decimal places.)

Activity rate

per DLH

Using the ABC system, how much total manufacturing overhead cost would be assigned to Product Y?(Round your intermediate calculations to 2 decimal places and final answer to the nearest dollar amount.)

Total manufacturing overhead cost

10.

Using the ABC system, how much total manufacturing overhead cost would be assigned to Product Z?(Round your intermediate calculations to 2 decimal places and final answer to the nearest dollar amount.)

Total manufacturing overhead cost

11.

Using the plantwide overhead rate, what percentage of the total overhead cost is allocated to Product Y and Product Z? (Round your answers to 2 decimal places.)

	Product Y		Product Z
Total overhead cost		%		%