Hickory Company manufactures two products15,000 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 $729,600 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	$	227,700	11,000	MHs
Machine setups	Number of setups	$	153,900	270	setups
Product design	Number of products	$	91,000	2	products
General factory	Direct labor-hours	$	257,000	13,200	DLHs

Activity Measure	Product Y	Product Z
Machine-hours	7,700	3,300
Number of setups	60	210
Number of products	1	1
Direct labor-hours	8,700	4,500

Required:

1. What is the companys plantwide overhead rate?

2. Using the plantwide overhead rate, how much manufacturing overhead cost is allocated to Product Y and Product Z?

3. What is the activity rate for the Machining activity cost pool?

4. What is the activity rate for the Machine Setups activity cost pool?

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

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