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Hickory Company manufactures two products-15,000 units of Product Y and 7,000 units of Product Z. The company uses a plantwide overhead rate based on direct

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Hickory Company manufactures two products-15,000 units of Product Y and 7,000 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 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: (The total estimated overhead cost may not agree with the sum of allocated overhead costs to each product.) Estimated Overhead Activity Cost Pool Activity Measure Cost Expected Activity Machining 213,400 Machine-hours $ 11,000 MHs Machine setups Number of setups $61,600 140 setups Production design Number of products $ 78,000 2 products General factory Direct labor-hours 10,000 DLHS ces $244,000 Activity Measure Machining Number of setups Number of products Direct labor-hours Product Product Y Z 6,400 4,600 60 1 1 7,400 2,600 80 Required: What is the activity rate for the General Factory activity cost pool? (Round your answer to 2 decimal places.) Activity rate per DLH

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