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 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.)

Activity Cost Pool	Activity Measure	Estimated Overhead Cost		Expected Activity
Machining	Machine-hours	$	213,400	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	$	244,000	10,000	DLHs

Activity Measure	Product Y	Product Z
Machining	6,400	4,600
Number of setups	60	80
Number of products	1	1
Direct labor-hours	7,400	2,600

Required:

Using the plantwide overhead rate, what percentage of the total overhead cost is allocated to Product Y and Product Z?(Round your answers to 2 decimal places.)

	Product Y	Product Z
Manufacturing overhead	%	%

References

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