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 $829,500 of its manufacturing overhead to four cost pools. The following additional information is available for the company as a whole and for Products and Z: Estimated Overhead Cost Expected Activity Activity Cost Pool Machining Machine setups Product design General factory Activity Measure Machine-hours Number of setups Number of products$ 89,000 Direct labor-hours 357,000 14,400 DLHs $ 246,000 12,000 MHs 137,500 250 setups 2 products Activity Measure Product YProduct z Machine-hours Number of setups Number of products Direct labor-hours 7,500 40 4,500 210 8,500 5,900