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 $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:

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 Product 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 Foundational 7-15 (Algo)

15. Using the ABC system, what percentage of the General Factory cost is assigned to Product Y and Product Z?