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 laborhours. It is considering implementing an activitybased 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 2: Estimated Activity Cost Pool Activity Measure Overhead Cost Expected Activity Machining Machine-hours $ 216,700 11,000 MHs Machine setups Number ofsetups $ 79,900 170 setups Production design Number of products $ 81,000 2 products General factory Direct labor-hours $ 296,400 13,200 DLHs ' Activity Measure Product Y Product Z Machine-hou rs 6,700 4,300 Number ofsetups 60 110 Number of products 1 1 Direct labor-hours 7,700 5,500