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	$	231,600	12,000	MHs
Machine setups	Number of setups	$	55,900	130	setups
Production design	Number of products	$	77,000	2	products
General factory	Direct labor-hours	$	364,500	14,400	DLHs

Activity Measure	Product Y	Product Z
Machine-hours	6,300	5,700
Number of setups	40	90
Number of products	1	1
Direct labor-hours	9,000	5,400

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Required:

What is the companys plantwide overhead rate? (Round your answer to 2 decimal places.)

Predetermined overhead rate

per DLH

Required:

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.)

	Product Y	Product Z
Manufacturing overhead allocated

Required:

What is the activity rate for the Machining activity cost pool? (Round your answer to 2 decimal places.)

Activity rate

per MH

Required:

What is the activity rate for the Machine Setups activity cost pool?

Activity rate

per setup

Required:

What is the activity rate for the Product Design activity cost pool?

Activity rate

per product

Required:

What is the activity rate for the General Factory activity cost pool? (Round your answer to 2 decimal places.)

Activity rate

per DLH

Required:

Which of the four activities is a batch-level activity?

	Machine setups activity
	Machining activity
	Product design activity
	General factory activity

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Required:

Which of the four activities is a product-level activity?

	Product design activity
	Machining activity
	General factory activity
	Machine setups activity

Required:

Using the ABC system, how much total manufacturing overhead cost would be assigned to Product Y? (Round your intermediate calculations to 2 decimal places and final answers to the nearest dollar amount.)

Total manufacturing overhead cost

Required:

Using the ABC system, how much total manufacturing overhead cost would be assigned to Product Z? (Round your intermediate calculations to 2 decimal places.)

Total manufacturing overhead cost

Required:

Using the plantwide overhead rate, what percentage of the total overhead cost is allocated to Product Y and Product Z? (Round your "Percentage" answer to 1 decimal place. (i.e. .1234 should be entered as 12.3))

	Product Y		Product Z
Manufacturing overhead		%		%

Required:

Using the ABC system, what percentage of the Machining costs is assigned to Product Y and Product Z? (Round your answers to 2 decimal places.)

	Product Y		Product Z
Machining cost		%		%

Required:

Using the ABC system, what percentage of Machine Setups cost is assigned to Product Y and Product Z? (Round your answers to 2 decimal places.)

	Product Y		Product Z
Machine Setups cost		%		%

Required:

Using the ABC system, what percentage of the Product Design cost is assigned to Product Y and Product Z? (Round your answers to 2 decimal places.)

	Product Y		Product Z
Product design cost		%		%

Required:

Using the ABC system, what percentage of the General Factory cost is assigned to Product Y and Product Z? (Round your "Percentage" answer to 1 decimal place. (i.e. .1234 should be entered as 12.3))

	Product Y		Product Z
General factory cost		%		%