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 Y and Z: Estimated Overhead Activity Cost Pool Machining Machine setups Product design General factory Activity Measure Machine-hours Number of setups Number of products Direct labor-hours Cost Expected Activity 5 246,80 12,980 MHs $ 137,580 $89 $ 357,8 14,480 DLHs 258 setups ,880 2 products Activity Measure Machine-hours Number of setups Number of products Direct labor-hours Product Y Product Z 7,58e 48 4,500 210 8,58e 5,989