Hickory Company manufactures two pro 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 $765,000 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 Expected Activity Activity Cost Pool Activity Measure Cost Machining Machine-hours 231,000 11,000 MEs Machine setups Number of setups 180,000 300 setups Product design Number of products 94,000 2 products General factor Direct labor-hours 260,000 13,200 DLHs Activity Measure Product Y Product Z 8,000 Machine-hours 3,000 Number of setups 60 240 Number of products Direct labor-hours 7,000 6,200 Using the ABC system, how much total manufacturing overhead cost would be assigned to Product Y? al manufacturing overhead cost