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 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:

1. What is the activity rate for the Product Design activity cost pool?

2. What is the activity rate for the General Factory activity cost pool?

3. Using the ABC system, how much total manufacturing overhead cost would be assigned to Product Y? (Do not round intermediate calculations.)

4. Using the plantwide overhead rate, what percentage of the total overhead cost is allocated to Product Y and Product Z? (Round your "Percentage" answer to 1 decimal place. (i.e. .1234 should be entered as 12.3))

10,000 MH 200,000 100,000 200 setups Machining Machine-hours $ Machine setups Number of $ setups Production Number of $ design products General factory Direct labour- hours $ 84,000 2 products 300,000 12,000 DLHS Activity Measure Product Y Product Z 3,000 Machine-hours 7,000 150 Number of setups 50 Number of products 1 Direct labour-hours 8,000 1 4,000