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Hickory Company manufactures two products-14,000 units of Product Y and 6,000 units of Product Z. The company uses a plantwide overhead rate based on direct

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Hickory Company manufactures two products-14,000 units of Product Y and 6,000 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 $732,100 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 Expected Activity Activity Cost Pool Machining Machine setups Product desigrn General factory Activity Measure Cost $ 209,000 10,000 MHs 171,100 Machine-hours Number of setups Number of products $ 93,000 Direct labor-hours 290 setups 2 products 259,000 12,000 DLHs Activity Measure Product Y Product Z Machine-hours Number of setups Number of products Direct labor-hours 7,900 50 2,100 240 8,900 3,100 Using the ABC system, how much total manufacturing overhead cost would be assigned to Product Y? (Round all intermediate alculations to 2 decimal places.) Total manufacturing overhead cost $ 329,722

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