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 $630,000 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	$	228,000	12,000	MHs
Machine setups	Number of setups	$	40,000	100	setups
Product design	Number of products	$	74,000	2	products
General factory	Direct labor-hours	$	288,000	14,400	DLHs

Activity Measure	Product Y	Product Z
Machine-hours	10,000	2,000
Number of setups	40	60
Number of products	1	1
Direct labor-hours	7,000	7,400

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

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

3. Using the plantwide overhead rate, what percentage of the total overhead cost is allocated to Product Y and Product Z?

4. Using the ABC system, what percentage of the Machining costs is assigned to Product Y and Product Z?

5. Using the ABC system, what percentage of Machine Setups cost is assigned to Product Y and Product Z?

6. Using the ABC system, what percentage of the Product Design cost is assigned to Product Y and Product Z?

7. Using the ABC system, what percentage of the General Factory cost is assigned to Product Y and Product Z?