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 $571,200 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: Estimated Overhead Expected Activity Activity Cost Pool Machining Machine setups Product design General factory Activity Measure Machine-hours Number of setups Number of products Direct labor-hours Cost $ 210,100 11,000 MHs $ 45,100 $ 75,000 110 setups 2 products 241,000 13,200 DLHs Activity Measure Product Y Product Z Machine-hours Number of setups Number of products Direct labor-hours 6,100 50 1 7,100 4,900 60 6,100