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 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: (The total estimated overhead cost may not agree with the sum of allocated overhead costs to each product.)

Activity Cost Pool	Activity Measure	Estimated Overhead Cost	Expected Activity
Machining	Machine Hours	$206,000	$10,000 MHS
Machine Setups	Number of Setups	$145,600	260 setups
General Factory	Direct Labor Hours	$307,200	12,000 DLHs

Activity Measure	Product Y	Product Z
Machining	7,600	2,400
Number of Setups	50	210
Number of Products	1	1
Direct Labor Hours	8,600	3,400

A. What is the company's plantwide overhead rate (round your answer to 2 Decimal Places)

B. Using the plantwide overhead rate, how much manufacturing overhead cost is allocated to Product Y and Product Z? (Round your intermediate calculations to 2 decimal places and final answers to the nearest dollar amount.)