Hickory Company manufactures two products14,000 units of Product Y and 6,000 units of Product 2. The company uses a plantwide overhead rate based on direct laborhours. It is considering implementing an activitybased 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: Estimated Activity Cost Pool Activity Measure Overhead Cost Expected Activity Machining Machinehours $ 200,000 10,000 MHs Machine setups Number of setups $ 100,000 200 setups Product design Number of products 35 84,000 2 products General factory Direct laborhours $ 300,000 12,000 DLHs Activity Measure Product Y Product Z Machinehours 7,000 3,000 Number of setups 50 150 Number of products 1 1 Direct laborhours 8,000 4,000