Hickory Company manufactures two products 17,000 units of Product Y and 8,000 units of Product Z. The company uses a plantwide overhead rate based on direct labour-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 : What is the manufacturing overhead cost per unit for Product Z using ABC? $37.15 $27.31 $17.62 $15.81 $17.48