Hickory Company manufactures two products $-13,000$ units of Product $Y$ and $5,000$ 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 $$630,000$ 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 $Z$ :

$\backslash$table$[[$Activity Cost Pool,Activity Measure,$\backslash$table$[[$Estimated Overhead$],[$Cost$]],$Expected Activity$],[$Machining$,$Machine$-$hours,$$228,000,12,000MHs$