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 $696,000 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 Machining Machine setups Product design General factory Activity Measure Machine-hours Number of setups Number of products Direct labor-hours Estimated Overhead Cost $ 224,400 $ 129,600 $ 88,000 $ 254,000 Expected Activity 11,000 MHS 240 setups 2products 13,200 DLHS Product Y Product z 7,480 3,600 Activity Measure Machine hours Number of setups Number of products Direct labor-hours 18 1 8,400 4,800 Product Product Z Manufacturing overhead % Product Product Z Machining cost Machine setups cost 14. OD Product Z Product Y Product design cost Product Y Product Z General factory cost