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 $597,000 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	$ 213,400	11,000	MHs
Machine setups	Number of setups	$ 61,600	140	setups
Product design	Number of products	$ 78,000	2	products
General factory	Direct labor-hours	$ 244,000	13,200	DLHs

Activity Measure	Product Y	Product Z
Machine-hours	6,400	4,600
Number of setups	60	80
Number of products	1	1
Direct labor-hours	7,400	5,800

1. What is the company's plantwide overhead rate? (Round your answer to 2 decimal places)

Plantwide overhead rate _____ per DLH

2. Using the plantwide overhead rate, how much manufacturing overhead cost is allocated to Product Y and Product Z? (Round your intermediate calculations to 2 decimal places and your final answers to the nearest whole dollar amount.)

Manufacturing overhead allocated: Product Y - ? Product Z - ?