Jara Corporation manufactures two products: Product $1$ and Product $2.$ The company uses a plantwide overhead rate based on direct labor$-$hours. It is considering implementing an activity$-$based costing $($ABC$)$ system that allocates its manufacturing overhead to four cost pools. The following additional information is available for the company as a whole and for Products $1$ and $2.$

$\backslash$table$[[$Activity Cost Pool,Activity Measure,Total Cost,Total Activity$],[$Machining$,$Machine$-$hours,$$330,000,15,000MHs$