Hickory Company manufactures two products14,000 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 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	$	209,000	10,000	MHs
Machine setups	Number of setups	$	171,100	290	setups
Production design	Number of products	$	93,000	2	products
General factory	Direct labor-hours	$	259,000	12,000	DLHs

Activity Measure	Product Y	Product Z
Machine-hours	7,900	2,100
Number of setups	50	240
Number of products	1	1
Direct labor-hours	8,900	3,100

5. What is the activity rate for the Product Design activity cost pool? 6.What is the activity rate for the General Factory activity cost pool? (Round your answer to 2 decimal places.) 7.

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.)

8. 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.)