ompany manufactures two products-13,000 units of Product Y and 5,000 units of Product Z. The company use rate based on direct labour-hours. It is considering implementing an activity-based costing (ABC) system that a acturing overhead to four cost pools. The following additional information is available for the company as a who Y and Z: (The total estimated overhead cost may not agree with the sum of allocated overhead costs to each y Cost Pool ng setups ion design factory Activity Measure Machine-hours Number of setups Number of products Direct labour-hours Estimated Overhead Cost Expected Activity $246,000 $137,500 $ 89,000 $357,000 12,000 MHs 250 setups 2 products 14,000 DLHS y Measure ng of setups of products labour-hours Product Y Product Z 7,500 40 4,500 210 1 1 8,500 5,500