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 Cost Expected Activity 221,100 1,000 MHs Machine-hours Number of setups Number of products Direct labor-hours $107,100 $85,000 210 setups 2 products 251,000 0,000 DLHs Activity Measure Product Y Product Z 7,100 3,900 150 Machining Number of setups Number of products Direct labor-hours 60 8,100 1,900