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 $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	Activity Measure	Estimated Overhead Cost	Expected Activity
Machining	Machine-hours	$ 224,400	11,000	MHs
Machine setups	Number of setups	$ 129,600	240	setups
Product design	Number of products	$ 88,000	2	products
General factory	Direct labor-hours	$ 254,000	13,200	DLHs

Activity Measure	Product Y	Product Z
Machine-hours	7,400	3,600
Number of setups	60	180
Number of products	1	1
Direct labor-hours	8,400	4,800

6. What is the activity rate for the General Factory activity cost pool?

9. Using the ABC system, how much total manufacturing overhead cost would be assigned to Product Y?

10. Using the ABC system, how much total manufacturing overhead cost would be assigned to Product Z?

11. Using the plantwide overhead rate, what percentage of the total overhead cost is allocated to Product Y and Product Z?

12. Using the ABC system, what percentage of the Machining costs is assigned to Product Y and Product Z?