Hickory Company manufactures two products$14,000$ units of Product Y and $6,000$ 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 $$614,400$ 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 $ $198,00010,000$ MHs

Machine setups Number of setups $ $86,400180$ setups

Product design Number of products $ $82,0002$ products

General factory Direct labor$-$hours $ $248,00012,000$ DLHs

Activity Measure Product Y Product Z

Machine$-$hours $6,8003,200$

Number of setups $50130$

Number of products $11$

Direct labor$-$hours $7,8004,200$