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Hickory Company manufactures two products - 1 5 , 0 0 0 units of Product Y and 7 , 0 0 0 units of Product

Hickory 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 $597,000 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 :
\table[[,,Estimated Overhead,],[Activity Cost Pool,Activity Measure,Cost,Expected Activity],[Machining,Machine-hours,$213,400,11,000 MHs],[Machine setups,Number of setups,$61,600,140 setups],[Product design,Number of products,$78,000,2 products],[General factory,Direct labor-hours,$244,000,13,200 DLHs]]
\table[[Activity Measure,Product Y,Product Z],[Machine-hours,6,400,4,600],[Number of setups,60,80],[Number of products,1,1],[Direct labor-hours,7,400,5,800]]
Using the plantwide overhead rate, how much manufacturing overhead cost is allocated to Product Y and Product Z?
Note: Round your intermediate calculations to 2 decimal places and your final answers to the nearest whole dollar amount.
\table[[,Product Y,Product Z
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