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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

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 labour-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: (The total estimated overhead cost may not agree with the sum of allocated overhead costs to each product.)

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 labour-hours $ 364,500 15,000 DLHs

Activity Measure Product Y Product Z
Machining 6,300 5,700
Number of setups 40 90
Number of products 1 1
Direct labour-hours 7,300 7,700

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.)

Manufacturing overhead allocated Product Y=

Product Z=

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