Hickory Company manufactures two products13,000 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 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	$	235,200	12,000	MHs
Machine setups	Number of setups	$	73,600	160	setups
Production design	Number of products	$	80,000	2	products
General factory	Direct labor-hours	$	295,200	14,400	DLHs

Activity Measure	Product Y	Product Z
Machine-hours	6,600	5,400
Number of setups	40	120
Number of products	1	1
Direct labor-hours	7,600	6,800

6. What is the activity rate for the General Factory activity cost pool?

7. Which of the four activities is a batch-level activity? (machine setup activity, machining activity, genral factory activity, product design activity)

8. Which of the four activities is a product-level activity? (machine setup activity, machining activity, genral factory activity, product design activity)

9. Using the ABC system, how much total manufacturing overhead cost would be assigned to Product Y

10. Using the ABC system, how much total manufacturing overhead cost would be assigned to Product Z?