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 $684,000 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 Machining Activity Measure Machine-hours Number of setups Number of products" Machine setups Product design General factory Direct labor-hours Estimated Overhead Cost $200,000 Expected Activity 10,000 MHS $ 100,000 200 setups $84,000 2 products $300,000 12,000 DLHS Activity Measure Product Y Product Z Machine-hours 7,000 3,000 Number of setups 50 150 Number of products 1 1 Direct labor-hours 8,000 4,000 Page 341