Martinez Corporation manufactures two products: Product L.73Z and Product A798. 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 of its manufacturing overhead to four cost pools. The following additional information is available for the company as a whole and for Products L732 and A79B. Total Activity 9,000 MHs 250 setups 2 products 10,000 DLH Activity Cost Pool Activity Measure Total Cost Machining Machine setups Product design Order size Machine-hours $144,000 Number of setups $100,000 Number of products $ 52,000 Direct laber-hours $ 280,000 Product A798 4,000 Activity Measure Machine-hours Number of setups Number of products Product 1.737 5,000 100 1 Direct labor-hours 3,000 7,000 150 Required: a Using the plantwide overhead rate, how much manufacturing overhead cost would be allocated to Product L73Z? b. Using the plantwide overhead rate, how much manufacturing overhead cost would be allocated to Product A79B? c. Using the ABC system, how much total manufacturing overhead cost would be assigned to Product L73Z d. Using the ABC system, how much total manufacturing overhead cost would be assigned to Product A79B?