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 consldering Implementing an activity-based costing (ABC) system that allocates all of its manufacturing overhead to four cost pools. The following additional Informatlon is avallable for the company as a whole and for Products Y and Z: Estlmated Overhead Activity Cost Pool Machining Machlne setups Production design General factory Cost Expected Activity $206,000 0,000 MHs $145,600 $90,000 $307,200 ,000 DLHs Activity Measure Machine-hours Number of setups Number of products Direct labor-hours 260 setups 2 products Activity Measure Product Y Product Z 7,600 2,400 210 Machine-hours Number of setups Number of products Direct labor-hours 50 8,600 3.400