mation Greenwood Company manufactures two products-14,000 units of Product Y and 6,000 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 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 Cost Pool Activity Measure Cost Activity Machining Machine-hours 200,000 10,000 MHS Machine setups Number of setups 100,000 200 setups Production design Number of products $ 84,000 2 products General factory Direct labor-hours $ 300,000 12,000 DLHS $ Activity Measure Machining Number of setups Number of products Direct labor-hours Product Y 8,000 40 1 9,000 Product Z 2,000 160 1 3,000 4. What is the activity rate for the Machine Setups activity cost pool? Activity rate per setup