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	$	238,800	12,000	MHs
Machine setups	Number of setups	$	93,100	190	setups
Production design	Number of products	$	83,000	2	products
General factory	Direct labor-hours	$	373,500	14,400	DLHs

Activity Measure	Product Y	Product Z
Machine-hours	6,900	5,100
Number of setups	40	150
Number of products	1	1
Direct labor-hours	7,900	6,500

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
	Product design activity
	Machining activity
	General factory activity
Which of the four activities is a product-level activity?

General factory activity

Machining activity

Machine setups activity

Product design activity

Required:

Using the ABC system, how much total manufacturing overhead cost would be assigned to Product Y? (Do not round intermediate calculations and round your final answer 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? (Do not round intermediate calculations and round your final answer to the nearest dollar amount.)

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 intermediate calculations to 2 decimal places. Round your "Percentage" answers to 2 decimal places. (i.e. 0.1234 should be entered as 12.34).)

	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 intermediate calculations to 2 decimal places. Round your "Percentage" answers to 2 decimal places. (i.e. 0.1234 should be entered as 12.34).)

	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 intermediate calculations to 2 decimal places. Round your "Percentage" answers to 2 decimal places. (i.e. 0.1234 should be entered as 12.34).)

	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 intermediate calculations to 2 decimal places. Round your "Percentage" answers to 2 decimal places. (i.e. 0.1234 should be entered as 12.34).)

	Product Y		Product Z
General factory cost		%		%